1990 (10) TMI 336

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..... rt was delivered by LAKSHMANA RAO, J.-The respondent passed an assessment order dated February 24, 1983, on a net turnover of Rs. 6,12,25,808 taxable at different rates and levied tax of Rs. 71,70,420.84. One of the items of the turnover that was subjected to levy of tax was Rs. 2,50,609.62, taxable at 3.5 per cent. In computing that portion of turnover and levying tax the respondent committed a .....

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..... is earlier applications. Thereafter, the order dated October 16, 1989, was passed by the authority rejecting the request of the petitioner stating that he "regrets to interfere in the matter". Rule 50 of the A.P. General Sales Tax Rules, 1957, provides that any assessing authority may, at any time within four years from the date of any order passed by him, rectify any clerical or arithmetical mist .....

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..... when the mistake was brought to the notice of the authority for rectification, within a few days after the order was communicated to the petitioner, he refused to correct the mistake, without any justification. In these circumstances, we set aside the impugned order and hold that the petitioner is liable to pay towards tax only Rs. 8,771.31 instead of Rs. 87,713.15 on the turnover of Rs. 2,50,609 .....

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