9911796707
TMI Blog1990 (5) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... of mistake apparent from the records. The mistake, according to the petitioner, was the failure to consider the revised return filed by him before the completion of the assessment under section 8(3) of the Act. His contention was that the assessment had been made erroneously on the basis of the original return, which, in fact, had been revised. The said petition for rectification was rejected by the Superintendent of Taxes by his order dated October 4, 1982. In the said order it was, however, admitted that the dealer had submitted a revised return showing lesser turnover than what had been shown in the original return. The prayer for rectification was rejected on the sole ground that the alleged mistake was a mistake of fact which cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2(1) of the Act. The submission of a revised return and non-consideration thereof, according to him, was a mistake of fact. It is on this basis that the petition for rectification was rejected. The Commissioner of Taxes instead of deciding the point at issue went into the examination of the justification of submission of revised return or the merits thereof, which was not permissible in such a case in exercise of revisional jurisdiction. Section 12(1) speaks of "mistake". It does not specify the nature of the mistake except that it restricts the power of rectification to "mistakes" which are apparent from the records of the case. Though section 12(1) did not come up for interpretation earlier, it is well-settled by a series of decisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Taxes is directed to consider the revised return, give a fresh opportunity to the petitioner to produce necessary evidence and materials in support of his revised return and to make a fresh assessment thereafter in accordance with law. The learned counsel for the Revenue submits that the revised return is not traceable in their records. It will facilitate quick disposal of the case by the Superintendent of Taxes if the petitioner is directed to furnish an authenticated copy thereof. We see no objection in allowing the request. Accordingly, we direct the petitioner to submit a duly authenticated copy of the revised return to the Superintendent of Taxes within two weeks from today. In the result, this writ petition is allowed. No ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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