2024 (11) TMI 1336

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.... VASHISTH. Present: For the Appellants: Mr. Saurabh Kapoor, Addl. AG, Punjab,. For the Respondent: Mr. Sandeep Goyal, Advocate,. SANJEEV PRAKASH SHARMA, J (ORAL) 1. Taking into consideration that the delay in filing the appeal was on account of circumstances which were beyond the control of concerned parties, we deem it appropriate to condone the delay, in view of the amendment made....

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....the rectification application and restoring the order of the VAT Tribunal dated 13.09.2007. However, the Chairman of the Punjab VAT Tribunal expressed his inability to hear the rectification application, stating that rectification could only be of a mistake apparent from the record. Although, admits that there was no mistake apparent from the record while passing the order dated 13.09.2007, still ....

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....However, surprisingly and shockingly, the Tribunal members have proceeded to examine its earlier order apparently on the excuse of there being a mistake of law. Mistake of law is an interpretation of law which a particular Court may hold. However, merely because a different interpretation can be taken of the provisions of law, rectification application cannot be allowed to be entertained. 7.....