While granting certificate the question framed by the High Court was whether the three years time prescribed under Section 22 of the Act is directory and is intended to companyer the overtaking of the jurisdiction by the companycerned authority.
The assessee moved an application under Section 22 of the Act for the rectification of the said order.
The application for rectification was allowed on April 17, 1974 1973, according to appellant and the revision petition of the assessee was dismissed.
The assessee challenged the order by way of writ petition before the High Court which allowed the same on the short ground that the revising authority had numberjurisdiction under Section 22 of the Act to revise the order dated April 17, 1969 after more than three years.
The application having been made beyond the period of three years the question of applicability of Section 22 did number arise.
The application for rectification was made by the State Government on March 9, 1973.
Section 22 of the Act was as under The assessing, appellate or revising authority may at any time within three years from the date of any order passed by him rectify any mistake apparent on the face of the record of appeal, revision, assessment or refund as the case may be.
The application was allowed and the revising authority by its order dated August 13, 1969 rectified the order dated April 17, 1969 and instead of dismissing the revision petition of the assessee it allowed the same.
This appeal by the State of Uttar Pradesh is against the order of the High Court.
11 of 1972 the State Government also filed an application dated March 3, 1973 1972, according to appellant for the rectification of the revisional order dated April 17, 1969 as rectified on August 13, 1969 .
The High Court in its judgment has specifically mentioned that the original order was made by the revising authority on April 17, 1969 and rectified on August 13, 1969.
The revising authority under the Act dismissed the revision petition of the assessee by an order dated April 17, 1969.
Kudip Singh, J. This appeal, by way of Certificate granted by the High Court, relates to the interpretation of Section 22 of the U.P. Sales Tax Act, 1948 the Act as it existed at the relevant time.
