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Delegated Legislation Notes
Delegated Legislation Notes
Delegated Legislation Notes
Citation Name: 2009 PTD 1353 Customs, Federal Excise and Sales Tax
Appellate Tribunal Bookmark this Case
VS
1998 SCMR 307,
General Clauses Act 1897--21 , Sales Tax Act 1990--57 ,
S.57---General Clauses Act (X of 1897), S.21---Civil Procedure Code (V of
1908), O.XLVII---Correction of clerical errors etc.---Application for review of
appeal order under S.57 of the Sales Tax Act, 1990---Validity---Refusal to
review shall not give fresh order to file appeal against it---Review application
filed under S.57 of the Sales Tax Act, 1990 was undoubtedly, not maintainable
as the said section related to correction of clerical or arithmetical error in any
assessment, adjudication order or decision--Clerical error was an error iii
writing or typing, whereas arithmetical error was an error of calculation--
Rectification order like the original order was appealable, if issued---Review
application, filed before the Collector (Appeals) under S.57 of the Sales Tax
Act, 1990 did not relate to any clerical or arithmetical error rather it involved
certain, factual and legal issues---Cause and ground of review was beyond the
scope of S.57 of the Sales Tax Act, 1990 as it squarely deals only with removal
of clerical or arithmetical error---Similarly, review under S.21 of the General
Clauses Act, 1897 relating to issues involved was also irrelevant as the scope
of the said section was restricted only to an executive order and delegated
legislation---Review application under S.21 of the General Clauses Act, 1897
thus was void ab initio and nullity in the eyes of law---Likewise, even if the
review application before the Collector (Appeals) by the appellant-
department was considered under Order XLVII of the Civil Procedure Code,
1908 for having been filed on 41st day, then the same was barred by 26 days
without any plausible explanation given by the appellant-department in this
behalf.