TaxTMI 
TaxTMI 
2010 (9) TMI 972
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....radesh Value Added Tax Act, 2005 (the VAT Act). Feeling aggrieved, the petitioner filed a writ petition, being W.P. No. 12915 of 2010. This court stayed the collection on condition of the petitioner-company depositing a sum of Rs. 1 crore (rupees one crore only). While the matter was pending, the petitioner filed an application on May 29, 2010 purportedly under rule 60 of the Andhra Pradesh Value Added Tax Rules, 2005 (the Rules), for rectification of the mistakes in the assessment order. By the impugned endorsement dated June 10, 2010, the respondent declined to consider the application. The endorsement is assailed in the writ petition. Counsel for the petitioner mainly contends that the non-exercise of power vested in the respondent unde....
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....sed to strike down quasi-judicial or administrative action. If the petitioner fails to show the prejudice caused by such non-compliance, the court can even interpret the requirement of compliance with the natural justice as directed (see State Bank of Patiala v. S.K. Sharma AIR 1996 SC 1669). Further, it is also well settled that when the preliminary legislative authority or delegated legislative authority excludes the rule of audi alteram partem, the court cannot read such requirement into law (see Union of India v. Tulsiram Patel AIR 1985 SC 1416). Thus, the mandatory compliance with the rule depends on the provision that falls for construction, and the facts and circumstances of each case. Here we may read rule 60 of the Rules. "60. Co....
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....upreme Court interpreted section 35 of the Income-tax Act, 1922. The said provision enabled the authority to suo motu rectify a mistake apparent from the record. The purport of "mistake apparent from the record" "error apparent on the face of the record " "impropriety, irregularity and illegality" and "clerical or arithmetical mistake apparent from the record" have different meaning. A mistake apparent on the face of the record certainly cannot be equated with a clerical or arithmetical mistake apparent on the face of the record. In para 6 of the reported judgment, their Lordships observed that (page 149 in 34 ITR): "It is in the light of this position that the extent of the Income-tax Officer's power under section 35 to rectify mistak....
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....ule 50 of the Andhra Pradesh General Sales Tax Rules, 1957, which is ipsissima verba of rule 60 of the Rules. Construing rule 50, it was held (page 122 in 37 VST): "In order to attract rule 50, the mistake must exist and the same ust be apparent from the record. The power to rectify the mistake, however, does not cover cases where a revision or review of the order is intended. 'Mistake' means to take or understand wrongly or inaccurately; to make an error in interpreting; it is an error, a fault, a misunderstanding, a misconception. 'Apparent' means visible; capable of being seen; obvious; plain. It means 'open to view, visible, evident, appears, appearing as real and true, conspicuous, manifest, obvious, seeming'. ....