Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Rajasthan Sales Tax Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Rajasthan Sales Tax Act, 1994 (22 of 1995) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Rajasthan Sales Tax Act, 1994: s.37 - Rectification of error apparent on the face of the record - Exercise of power vested u/s.37 - Scope and ambit- Held: The scope and ambit of the power u/s.37 is circumscribed and restricted within the ambit of the power vested by the said Section - Such a power is neither a power of review nor is akin to the power of revision but is only a power to rectify a mistake apparent on the face of the record and for which re-appreciation of the entire records is neither possible nor called for - Rectification implies the correction of an error or removal of defects or imperfections - In the instant case, the Taxation Board passed an order against assessee whereby it upheld the demand of differential tax and imposition of penalty as done by assessing authority - Assessee filed rectification application u/s. 37 before the Board - The Board modified its earlier order to the extent that as the assessee had declared all his sales in the books of accounts, imposition of penalty was not justified - While passing the subsequent order, the Board exceeded its jurisdiction by re-appreciating the evidence on record and holding that there was no mala fide intention on the part of assessee-respondent for tax evasion. Such re-appreciation of the evidence to come to a contrary finding was not available u/s.37 while exercising the power of rectification of error apparent on the face of the record - Thus, the subsequent order passed by the Board as a/so the judgement passed by the High Court upholding the said order of the Board set aside and the original order passed by the Assessing Officer restored - Review.Review: Maintainability of - Held. Review is a creature of the statute - An order of review could be passed only when an express power of review is provided in the statute - In the absence of any statutory provision for review, exercise of power of review under the garb of clarification/modification! correction is not permissible. |
Judge | Hon'ble Mr. Justice Mukundakam Sharma |
Neutral Citation | 2011 INSC 235 |
Petitioner | Assistant Commercial Taxes Officer |
Respondent | M/s Makkad Plastic Agencies |
SCR | [2011] 4 S.C.R. 663 |
Judgement Date | 2011-03-29 |
Case Number | 2692 |
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