Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | UP. Sales Tax Act 1948: s.22-Rectification of mistake-When |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | UP. Sales Tax Act, 1948: s.22 - Rectification of mistake-When permissible - Held: Permissible when mistake is apparent and its discovery is not dependent on argument or elaboration - Where error is far from self-evident, it ceases to be apparent - Decision on debatable point of law or fact or failure to apply the law to set of facts which remains to be investigated cannot be corrected by way of rectification.Words and phrases: 'mistake', 'apparent' - Meaning of.Assessee was dealing with Aluminium powder. In the original assessment order, Aluminium powder was treated as metal and accordingly taxed @2.2%. Assessing Officer initiated proceedings under s.22 of the U.P. Sales Tax Act, 1948 on the ground that the Supreme Court had in Hindustan Aluminium Corporation*, considered the entry 'All kinds of minerals, ores, metals and alloys including sheets and circles' and held that under this entry only the primary metal is covered. Assessing officer accordingly rectified the assessment orders under s.22 and levied tax treating the Aluminium powder as an unclassified item.The first appellate authority held that s.22 had no application and the assessments were set aside. Tribunal dismissed the appeal filed by revenue. High Court held that action under s.22 was clearly sustainable.In appeal to this Court, the assessee contended that this is a case where s.22 had no application; that s.22 is only applicable to a case where the error is apparent on the face of the record and where a matter is disputable there can be no order under s.22 of the Act. |
Judge | Hon'ble Dr. Justice Arijit Pasayat |
Neutral Citation | 2007 INSC 1224 |
Petitioner | M/s. Deva Metal Powders Pvt. Ltd. |
Respondent | Commissioner, Trade Tax, U.p. |
SCR | [2007] 12 S.C.R. 893 |
Judgement Date | 2007-12-04 |
Case Number | 5607 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
Sl. | Authority | Responsibilities | Communication Details |
---|---|---|---|
1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |