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TMI Blog1990 (10) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... der 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 patent mistake and computed the tax as Rs. 87,713.15 instead of Rs. 8,771.31. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed 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 mistake apparent from the record. Though the petitioner had submitted the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, 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. 2,50,609.62 (radios costing less than Rs. 150). Therefore, the respondent is not ent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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