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TMI Blog1980 (7) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... al filed by the A.P. as incompetent against the order under s. 61 passed by the Asstt. Controller rejecting the application for rectification of mistake regarding valuation of jewellery and ornaments. 2. The Asstt. CED included inter alia a sum of Rs. 1,21,102 as the value of 201 1/2 tolas of gold jewellery in the estate of late Slmt. Naini Bai adopting the rate of gold at Rs. 601 per tola as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Asstt. Controller under s. 61 and, therefore, he held that the appeal is liable to be dismissed in limine. However, he has also considered the merits of the appeal and dismissed the same holding that there was no mistake apparent from the record. It is against this order of the Appl CED the present appeal is laid before the Tribunal. 4. At the time of hearing the ld. Counsel for the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... traman (1) and CED vs. Jayantilal Keshav Mehta Ors.(2). As regards merits, it has been submitted that the Asstt. Controller should follow either the net weight in terms of tolas or grams and for this reason the order of the Appl.. CED is not justified but in law and on merits. 5. The ld. Counsel for the Department has been heard. He has maintained that technically no appeal lies against the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , a perusal of list of gold ornaments and jewellery reproduced in paragraph 2 of the Appl. Controller's order shows total weight and net weight at 2358.870 and net weight 1964.870. The description of weight in terms of total weight and net weight and also in terms of tolas clearly shows that the assessee wanted to specify the gross weight and net weight in terms of grams as well as tolas. The omis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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