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TMI Blog2016 (9) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... wholly without jurisdiction. 3. Petitioner was initially assessed for tax liability at the rate of 3 percent but subsequently Assessing Authority took a view that petitioner is liable for paying tax under Entry No. 10 of the Schedule at the rate of 4 percent and, therefore, impugned notice has been issued. 4. It is contended that subsequent view taken by authority with regard to application of another entry cannot be said to be a case of rectification so as to attract Section 31 of VAT Act, it may rather be a case of escaped assessment and thus remedy lies elsewhere. Reliance is placed on M/s Deva Metal Powders Pvt. Ltd. Vs Commissioner of Trade Tax, U.P. 2008 NTN (Vol. 36) -4 (S.C.). 5. Sri Tripathi, learned Standing Counsel appearing f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , a fault, a misunderstanding, a misconception. "Apparent" means visible; capable of being seen, obvious; plain. It means "open to view, visible, evident, appears, appearing as real and true, conspicuous, manifest, obvious, seeming." A mistake which can be rectified under Section 22 is one which is patent, which is obvious and whose discovery is not dependent on argument or elaboration. In our view rectification of an order does not mean obliteration of the order originally passed and its substitution by a new order. What the Revenue intends to do in the present case is precisely the substitution of the order which according to us is not permissible under the provisions of Section 22 and, therefore, the High Court was not justified in holdi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 22, it is not sufficient if there is merely a mistake in the order sought to be rectified. The mistake to be rectified must be one apparent from the record. A decision on a debatable point of law or a disputed question of fact is not a mistake apparent from the record. The plain meaning of the word "apparent" is that it must be something which appears to be so ex facie and it is incapable of argument or debate. It, therefore, follows that a decision on a debatable point of law or fact or failure to apply the law to a set of facts which remains to be investigated cannot be corrected by way of rectifications." 6. In the above case also, assessment was made while treating Aluminium Powder as metal and taxed at the rate of 2.2. percent. Sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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