1982 (12) TMI 37

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....n as provided under s. 3(l A) of the Act as a result of which he became liable to pay a fixed amount of purchase tax under the U.P. Sugarcane Purchase Tax Act, 1961. The petitioner has paid the tax for the year 1977-78. The petitioner was sent a notice by the assessing authority that the petitioner's application for being taxed on the assumed basis had been rejected by the Accountant-General and t....

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....in this case, no communication was sent to the petitioner by the assessing authority that he proposed to rectify a mistake under s. 3AA. The order dated 25th September, 1979, as also the order dated 14th March, 1980, are, therefore, both against the provisions of s. 3AA of the Act as also the principles of natural justice. The fact that the petitioner did not file a revision against that order und....

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....application are not disputed in the supplementary counter-affidavit. The rectification application appears to have been rejected on the ground that the option was exercised late. There appears to have been a misrepresentation of the facts to the Accountant-General which led to an objection by the Accountant-General. In view of the fact, stated in this latter (Annex. 2 of the supplementary affidavi....