Law: Sales Tax Act, 1990

Section: 3,6,7,8B,22,26,33(5),34,,47,57

SALES TAX ACT, 1990 (VII OF 1990)----Sections: 3, 6, 7, 8B, 22, 26, 33(5), 34, 47 57 - SRO. 647(I)/2007, dated 27.06.2007 - Rectification of mistake - Correction of clerical errors, etc. Power to amend its own order by the Tribunal by deleting the demand upheld by the Collector - (Appeal) - Validity - Reference to High Court - FACTS Show cause notice dated 29.01.2015 was issued to the respondent. The respondent joined the adjudicating proceedings and the Deputy Commissioner passed the assessment order creating a demand to pay the sales tax alongwith the default surcharge. The respondent preferred an appeal which was dismissed by the Commissioner Inland Revenue (Appeals). The respondent, being aggrieved, preferred further appeal before the Tribunal, and the Tribunal reversed its order and accepted appeal of the respondent. ARGUMENTS Learned counsel for the applicant submit that the Tribunal unlawfully assumed jurisdiction of review in the garb of rectification under Section 57 of the Act and reversed the order while accepting appeal of the respondent. Conversely, learned counsel for the respondent has supported the impugned order for the reasons stated therein. DECISION (a) Sales Tax Act. 1990 - Section: 47 - Reference to High Court - Questions for opinion - In this reference application the following questions of law were proposed for our opinion. Whether on the facts and circumstances of the case, in the garb of rectification the learned Appellate Tribunal Inland Revenue has illegally assumed the power of review? ii. Whether on the facts and in the circumstances of the case, the learned Appellate Tribunal Inland Revenue had the power to amend its order in. the name of rectification by deleting the demand which was upheld by the Collector (Appeals)? (b) Sales Tax Act. 1990 - Section: 57 - Rectification of mistake - Decision sought .to be rectified already assailed in appeal or Tax reference - Scope and limitation of rectification - Question of - However, the failure to adjudicate upon a substantial plea taken or controversy raised, when materially affects outcome of the case, m Our opinion, does constitute a mistake apparent from the record which is rectifiable…

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