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TMI Blog1970 (8) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... orrect position as on the date of making the application under section 30. The view taken by the Sales Tax Officer and the appellate authority is clearly wrong and I would agree with the order made by the Additional Judge (Revisions). It is not necessary, it seems to me, to decide whether an assessee is entitled, at the time of applying under section 30, to admit a tax liability different from that admitted when filing his return. I would answer the question in the affirmative, and grant the assessee his costs which I assess at Rs. 100. Counsel's fee is assessed in the same figure. GULATI, J.-At the instance of the Commissioner of Sales Tax, U.P., Lucknow, the Judge (Revisions) Sales Tax, Agra, has submitted this statement of the case u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wrong, and the actual admitted turnover was Rs. 2,135.41, upon which the tax payable worked out to Rs. 32.00 only. Thus according to the assessee the tax already paid by him was more than the admitted tax required to be paid. This application was moved on 29th January, 1968. The Sales Tax Officer rejected the amendment application on the ground that even in the return filed by the assessee the admitted turnover was the same as shown in the application under section 30. He accordingly rejected the application under section 30. The assessee appealed but the appellate authority also dismissed the appeal on the ground that the application for amendment had been moved after the period of limitation prescribed for an application under section 30. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee had already furnished proof of the payment of the amount of tax which, according to him, was more than the tax on the admitted turnover. His contention was that the figure of the admitted turnover had been wrongly shown in the application under section 30. It is difficult to understand as to how an application of this nature is not maintainable beyond the period of limitation prescribed for an application under section 30. It is open to an assessee to ask for the rectification of a mistake of this nature at any time before the application is taken up for hearing and it matters little that the figure shown by the assessee in his application under section 30 is the same as shown by him in his return. If in fact that figure was inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee no reason why in the appeal against the assessment order he should not be entitled to question the taxable turnover and the rate shown by him in the return if what has been entered in the return is erroneous and due to a mistake of law." In Lakshmiratan Engineering Works Ltd. v. Assistant Commissioner (Judicial) I, Sales Tax, and Others[1968] 21 S.T.C. 154 (S.C.)., the Supreme Court also considered the scope of the proviso to section 9(1). In the case before the Supreme Court the assessee had deposited a part of the admitted tax before filing the appeal and the remaining amount was paid by him afterwards but within the period prescribed for filing the appeal. A Division Bench of this court had held the appeal to be incompetent because th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained which means before it is taken up for hearing. This is precisely what has happened in the instant case with the only difference that the assessee mentioned a wrong figure of admitted turnover both in his return as well as in his application under section 30. There is no provision in the Act or the Rules which prevents an assessee from making an application for rectification of a mistake in the contents of his application under section 30. There is no period of limitation for such an application except that the request for amendment should be made before the application under section 30 comes to be disposed of. In fact under section 22 of the Act an application for rectification of a mistake can be made even in an order passed by an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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