2002 (10) TMI 804

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.... R. B. Misra, Heard Sri B. K. Pandey, learned Standing Counsel for the Commissioner of Trade Tax/Revenue on the application for rectification preferred under Section 22 of the U.P. Trade Tax Act, whereby the prayer has been made to recall/rectify the order dated 21st August, 1997 passed by this Court in S.T.R. No. 1002 of 1989 where the revision was allowed and the order dated 30th June, 1989 p....

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....nt, penalty, fees or other dues shall be made unless reasonable opportunity of being heard has been given to the dealer or other person likely to be affected by such enhancement. (2) "Where such rectification has the effect of enhancing the assessment, the Assessing Authority concerned shall serve on the dealer a revised notice of demand in the prescribed form the there from all the provi....

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....cation, namely, such an error shall be apparent on the face of the record, that is to say, it is not an error which depends for its discovery, elaborate arguments on questions of fact or law." It is not disputed that it will be necessary for the Sales Tax Officer to apply his mind afresh for the purposes of determining whether the cement concrete spun pipes in question can be described as "sani....

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....ion of Court under Section 22 of the 'Act' was confined to rectification of any mistake in the order which is apparent on the face of record and not in the error of the judgment. The mistake must appear at a glance apparent on the record and not a mistake which may be presumed or emerge in the form of a different perception or opinion as an outcome after a prolonged debate on the merits of....