Kuldip Singh, J. - (1.) This appeal, by way of certificate granted by the High Court, relates to the interpretation of S. 22 of the U.P. Sales Tax Act, 1948 (the Act) as it existed at the relevant time. 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."
(2.) The revising authority under the Act dismissed the revision petition of the assessee by an order dated April 17, 1969. The assessee moved an application under S. 22 of the Act for the rectification of the said order. 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.
(3.) Taking advantage of the UP. Taxation Laws (Amendment) Act No. 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 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 no jurisdiction under S. 22 of the Act to revise the order dated April 17, 1969 after more than three years. The High Court interpreted S. 22 to mean that the revising authority has to pass an order rectifying the mistake within three years of the order to be rectified. According to the High Court since the order dated April 17, 1969 was rectified on April 17, 1974 it was beyond three years period and as such was without jurisdiction. This appeal by the State of Uttar Pradesh is against the order of the High Court.;