1992 (7) TMI 314

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.... year 1979-80. On the sale of ice the assessing authority made assessment vide its order dated May 30, 1981, passed under rule 41(7) of the U.P. Sales Tax Rules, 1948, imposing tax at the rate of 6 per cent whereas it should have been at the rate of 8 per cent. Subsequently, it issued a notice dated November 2, 1982, under section 22 of the U.P. Sales Tax Act, 1948 for rectification of the said mi....

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....ion or on the application of the dealer or any other interested person rectify any mistake in any order passed by him or it under this Act apparent on the record within three years from the date of the order sought to be rectified: Provided that where an application under this sub-section has been made within such period of three years, it may be disposed of even beyond such period: Provided....