1980 (10) TMI 190

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..... es), Ernakulam, the question of law raised is whether the assessing authority can exercise the power of rectification under section 43 of the Kerala General Sales Tax Act in respect of a matter covered by an order of assessment which had been taken up in appeal before the concerned Appellate Assistant Commissioner and the appellate authority had confirmed the order of assessment passed by the asse .....

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..... ases is directly covered by the pronouncement of a Full Bench of this Court in Kannan v. Narayani1980 K.L.T. 9 (F.B.)., wherein, dealing with the question as to whether the trial court which passed the original decree in a suit could correct or amend the decree under section 152, C.P.C., in a case where such decree had been the subject-matter of an appeal of a higher court and the appellate court .....

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