1992 (7) TMI 314

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..... assed under rule 41(7) of the U.P. Sales Tax Rules, 1948, imposing tax at the rate of 6 per cent whereas it should have been at the rate of 8 per cent. Subsequently, it issued a notice dated November 2, 1982, under section 22 of the U.P. Sales Tax Act, 1948 for rectification of the said mistake. The order dated September 4, 1984 was passed correcting the mistake and enhancing the rate of tax from .....

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..... by him or it under this Act apparent on the record within three years from the date of the order sought to be rectified: Provided that where an application under this sub-section has been made within such period of three years, it may be disposed of even beyond such period: Provided further that no such rectification as has the effect of enhancing the assessment, penalty, fees or other dues sh .....

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