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TMI Blog1970 (4) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner to show cause why the turnover of the sodium silicate be not taxed at 7%. The petitioner filed objections, on the basis of which the notices were cancelled by the Sales Tax Officer. Later on, the Sales Tax Officer issued notices under Section 22 of the Act in regard to the three assessment years, requiring the petitioner to appear before him on 5-5-1969 for the rectification of the mistake in applying the rate of tax to the turnover of sodium silicate. The petitioner filed an objection but the same was not upheld. In the writ petition the notices under Section 22 have been challenged on the ground that this provision of the Act is not applicable to the mistake of the kind, which the Sales Tax Ofiicer seeks to rectify. 3. In the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he question. It was further held that it was not disputed that it will be necessary for the Sales Tax Officer to apply his mind afresh for the purposes of determining whether the cement concrete sun pipes in question can be describes as "sanitary fittings" and, therefore, whether the conclusion come to in the assessment order, already made in respect of that turnover, is erroneous. On this view, it was held that the Sales Tax Officer had no jurisdiction to take proceedings under Section 22 of the Act. 5. In the other case of Laxmi Narain Gauri Shanker and another v. Uttar Pradesh State and another, [(1969) 24 STC 77]. It was held that a mistake which can be rectified under Section 22, must be a mistake, which is patent on the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment orders would show that there was no debate on the question of rate. 8. In Commissioner of Sales Tax v. Banaras Chemicals, [(1967) 20 STC 246], a bench of this Court has held that sodium silicate as used in the manufacture of soap was included in the "chamicals of all kinds" appearing at item 7 of the notification, dated March 31, 1956, and was hence taxable thereunder. This decision was upheld by a Full Bench of this Court in Commissioner of Sales Tax, Uttar Pradesh v. Prayag Chemical Works, Naini, Allahabad, [(1970) 25 STC 85]. It was held that sodium silicaite is included in the expression "chemicals of all kinds" in item No. 7 of notification, dated March 31, 1956. It is thus clear that the rectificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a statutory fiction and it should be carried to its logical conclusion, it is the amended law which must be held to have been in force at the time when the order sought to be rectified was passed. Similar principles would apply to a declaration of law by a Court. In Deen Chand Jain v. Board of Revenue, [(1966) ALJ 113] one of us (Satish Chandra, J.) held that "the courts, while deciding cases, do not make law. When the courts interpret any law, they only explain what the pre-existing law is. They do not create or impose it. The courts do not possess the power to say that its view of the law will hold good from a date of its choice or for a period of time set by itself. That will in substance amount to amending the law from time to tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... That case is clearly distinguish able. There it was held that when a mistake is discovered as a result of arguement, deliberation or consideration, it is not an error apparent on the face of the record. A mistake on a debatable question would be outside the perview of Section 22. On facts the case is clearly distinguishable. 11. The learned counsel then relied upon the case of Sayed Liaqat Husain v. Mohammad Razi and others, [AIR 1944 Oudh 198]. It was held that a debatable point, which is subsequently found to be incorrect, is not a mistake apparent on the face of the record so as to entitle the aggrieved party to apply under order 47, R. 1, G. P. C. This case will also be distingui-slable and will not apply where a particular mistake ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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