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TMI Blog2009 (12) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... , "the AGST Act"). By the impugned order the appellate order dated April 11, 2003 has been quashed and fresh assessment has been ordered under section 18(1) in lieu of section 37(1) of the AGST Act. For the year 1996-97, an assessment order was passed on June 24, 1998 by the Superintendent of Taxes. Subsequently a show-cause notice was issued to purportedly rectify the assessment under section 31(1) of the AGST Act and by the rectification order dated January 16, 2001, the Superintendent of Taxes referred to a further verification exercise and the alleged failure of the assessee to comply with the show-cause notice and ordered rectification of the assessment under section 37(1) of the AGST Act in the manner indicated in the order. The ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e authority rightly held on August 27, 2002 (annexure 4) that there was no justification for passing of the rectification order by the Superintendent of Taxes on January 16, 2001, as the conditions precedent under section 37(1) of the AGST Act were absent in the instant case. Accordingly the learned counsel submits that the appellate authority had rightly intervened in the matter by declaring that the exercise of powers under section 37 of the AGST Act was wholly unauthorised by the statutory provisions. It is also submitted on behalf of the assessee that neither in the showcause notice nor in the revisional order, it is disclosed as to how the assessment orders are erroneous and prejudicial to the interest of the Revenue and it is submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upreme Court declared that jurisdiction under this rule is limited and is confined only to correction of mistakes or omissions mentioned in the provisions. An arithmetical mistake is a mistake of calculation; a clerical mistake is a mistake in writing or typing. An error arising out of or occurring from an accidental slip or omission is an error due to a careless mistake or omission unintentionally made. There is another qualification, namely, such an error shall be apparent on the face of the record, that is to say, it is not an error which depends for its discovery, elaborate arguments on question of facts or law. It is further recorded in Master Construction [1966] 17 STC 360 (SC) that however widely the expression contained in the stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ror in the process of assessment. Having regard to the provisions of section 37(1) of the AGST Act, I find from the order dated January 16, 2001 that rectification was resorted to after initiating a process of further verification of the books of account of the assessee. This certainly was not permissible as the mistake permitted to be corrected by law, apart from being a simple mistake, must be discernible from the face of the records and a verification exercise through show-cause notice is not contemplated by section 37(1) of the AGST Act. Therefore having regard to the law laid down by the Supreme Court in Master Construction [1966] 17 STC 360, I am of the view that the appellate authority rightly held that there was no justification fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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