9911796707
TMI Blog1999 (2) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1989 to March 31, 1990 [1989-90] and April 1, 1990 to March 31, 1991 [1990-91]. The goods in question being tamarind seed powder. 3.. The State Government by notifications issued from time to time specifies the rate of tax applicable to the sales of various goods and also specifying the general rate, i.e., the rate applicable to all goods not specifically covered by these notifications. 4.. By such a notification dated March 8, 1988 the rate of tax applicable under item No. 30 for tamarind seed powder was 5 per cent. This notification was superseded by a notification dated March 23, 1989 which in turn was superseded by a notification dated June 27, 1990 which remained in force till it was superseded by a notification of March 4, 1992. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt the learned counsel contended that the error was an error apparent on the face of the record which fell squarely within the scope of section 17, RST Act. 10.. The learned counsel for the dealer contended that section 12, RST Act ousted section 17, RST Act; that this was at best a case of escaped assessment; that the dealer had contested the liability of the turnover to be taxed at 10 per cent and had insisted that 5 per cent was the rate of tax applicable and that therefore it did not constitute an error apparent on the face of the record. It was also contended that the form prescribed for the notice under section 17, RST Act was not employed. 11.. Section 17, RST Act pertains to the rectification of mistakes and provides for, inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of section 17, RST Act on the ground of its own subsequent decision in another matter. The point at issue before the Board was one on which according to the various decisions given by the Board of Revenue itself, the question was not free from doubt. It was held that it could not be said by any stretch of imagination that the Board of Revenue committed any error apparent on the face of the record; that the scope of section 17, RST Act was a limited one like a review; that a forensic defeat could not be avenged by an invitation to have a second look hopeful for discovery of flaws and reversal of results. 17.. The ruling in Assistant Commercial Taxes Officer v. Asanand Laxmichand [1986] TW 51, of the Rajasthan High Court, relied upon by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.. In Ram Singh and Sons Engineering Works v. State of Uttar Pradesh [1977] 39 STC 424 (All.), the facts were that the assessing authority in two successive years treated certain transactions as works contracts not assessable to sales tax. In an earlier assessment year much prior to these two successive years the AA had treated similar transactions as sales liable to sales tax which view was upheld by the High Court. The AA on the basis of the decision of the High Court even while the appeal was pending in the Supreme Court sought to rectify the assessment orders for these two years. It was held that he could. 21.. The only requirement for section 17, RST Act to apply is that the error must be apparent from the record. An error that requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for notices under section 17, RST Act does not arise out of the impugned order of the Board. It was not an issue entered into by the Board or raised before it or before the first appellate authority and does not arise in these applications for revision filed by the Revenue. From the record of the case the fact of the form employed for the notice cannot be ascertained. 24.. In view of the above, the applications for revision are accepted and the impugned order of the Board is set aside. No order as to costs. This judgment in original is kept on the file of revision petition No. 22 of 1998 with an authenticated copy kept on the file of revision petition No. 23 of 1998. Applications allowed. - - TaxTMI - TMITax - CST, VAT & Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X
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