Supreme Court · 2011 INSC 235 · Decided 29 March 2011
Assistant Commercial Taxes Officer v. M/S Makkad Plastic Agencies
- Court
- Supreme Court of India
- Citation
- 2011 INSC 235 · [2011] 4 S.C.R. 663
- Case number
- CIVIL APPEAL No. 2692/2011
- Decided
- 29 March 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Rajasthan Sales Tax Act, 1994: s.37 - Rectification of error apparent on the face of the record - Exercise of power C 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 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 o 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
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