9911796707
TMI Blog2024 (2) TMI 1298X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2008 does not provide that such power can only be exercised by learned Tribunal in exparte orders rather Section 31 of the Act 2008 goes to the extent of empowering any officer, authority, learned Tribunal or this Court on its own motion or on the application of the dealer or any other interested person to rectify any mistake apparent on the face of record in any order passed under the provisions of the Act, 2008. Once no such restriction is contained under the provisions of the Section 31 of the Act 2008 as such it is apparent that learned Tribunal has patently erred in law in rejecting the said application vide the order dated 16.04.2018. The matter is remitted to learned Tribunal to decide the application of the petitioner filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid appeals so far as Second Appeal No. 143 of 2013 was concerned for the year 2007-2008 Sections 28/26 (State) learned Tribunal has given the benefit of input tax credit and reduced the amount of tax. However with respect to the same facts and circumstances for second appeal no. 146 of 2013 for the year 2008-09 Sections 28/26 (State) though the benefit of input tax credit has been given, yet learned Tribunal did not grant the benefit of reduction in tax. Also, no any findings were recorded as to why the benefit of reduction of tax has not been given. 4. Claiming the same to be an error apparent on the face of record an application dated 06.06.2016, a copy of which is annexure 7 to the petition was filed by the revisionist pray ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions of Section 22 of the UP Trade Tax Act, 1948 and in the instant case the application having been filed under provisions of Section 31 of the U.P. V.A.T. Act 2008 would have no applicability. 9. On the other hand, Shri Additional Chief Standing Counsel has justified the aforesaid order. 10. Heard learned counsels for the parties and perused the record. 11. From perusal of record it emerges that five second appeals were clubbed together and decided by learned Tribunal by means of a common judgement and order dated 29.04.2016. So far as it is relevant to the facts of the instant revision, Second Appeals no. 143 of 2013 and 146 of 2013 would be relevant which pertain to the years 2007-08 and 2008-2009 respectively under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g heard has been given to the dealer or other person likely to be affected by such enhancement. (2) Where such rectification has the effect of enhancing the assessment, the assessing authority shall serve on the dealer a revised notice of demand in the prescribed form and therefrom all the provisions of this Act shall apply as if such notice had been served in the first instance. 14. Learned Tribunal after placing reliance on judgment of this Court in the case of M/s Ram Sewak Coal Depot (supra) which pertained to the provisions of Section 22 of the Act, 1948, was of the view that an application for rectification of error would only be maintainable where an ex-parte order has been passed but as in the case of the revisionist, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
