1974 (9) TMI 87

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..... closed turnovers of purchase of ghee as well as cream. The assessing authority found several discrepancies in the account books and the return and ultimately rejected the account books. The appeal filed by the assessee also failed. The assessee then went up in revision. The revising authority accepted the plea of the assessee that he had in fact purchased cream worth Rs. 9 lacs and odd on behalf of the principals for making ghee. In relation to the turnover of ghee the revising authority found that there was a difference of Rs. 1,80,000 in the returned turnover and that disclosed from the account books of the assessee, and so the version of the account books could not be accepted, but the enhancement in this respect was upheld only to the .....

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..... ned in the return was really the turnover of cream, which was not assessable to tax. Thereafter the assessee moved an application for rectification under section 22 of the U.P. Sales Tax Act on the ground that there was a mistake apparent on the face of the record. The judge (Revisions) held that section 22 applied to a mistake which is apparent on the face of the record and does not call for a detailed investigation of the facts or law, and that in the present case detailed investigation of the accounts was necessary before making the correction; so the provisions of section 22 of the U.P. Sales Tax Act were not attracted. Section 22 authorises the assessing, appellate or revising authority to rectify any mistake apparent on the face .....

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..... ny that may be required to be made of the contents of the record, namely, the return and the account books. It may be remembered that Order 41, rule 27, Civil Procedure Code, permits production of additional evidence in appellate courts, and the amendment introduced by the Allahabad High Court provides that the evidence sought to be adduced by a party to the appeal is evidence, which after exercise of due diligence, was not within his knowledge or could not be produced by him at the time when the decree or order under appeal was passed or made. Similarly, Order 47, rule 1, Civil Procedure Code, permits review, inter alia, on the ground of discovery of new and important matter or evidence, which after the exercise of due diligence was no .....

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