Rectification of Mistakes under Punjab VAT Act, 2005
Dr.Naveen Rattan, LL.M.(Gold Medalist), Ph.D. +91-9417311987 Amritsar, Punjab Under Section 66 of the Punjab VAT Act, 2005 the Designated Officer or Commissioner or any such authority under such conditions as may be prescribed, may rectify any mistake which is apparent from the record, within the period of three years from the date of the order which is to be rectified by the Designated Officer or Commissioner. It may be noted that only those mistakes can be rectified which are apparent on the face of the record- Mistakes contemplated by these provisions are not those which are to be discovered as a result of an argument. In a manner, no error could be said to be apparent on the face of the record if it was not self-evident and if it required an examination or argument to establish it. This test might afford a satisfactory basis for decision in majority of cases. But there might be cases in which even this test might break down, because judicial opinions also differ. What is an error apparent on the face of the record cannot be defined precisely or exhaustively, there being an element of indefiniteness inherent in its very nature and it must...
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