ASHWANI KUMAR MISHRA,J. - (1.) Assessee is a registered dealer and is engaged in the business of sale and purchase of Cement from a company situated at Raipur in Chhattisgarh i.e. Grasim Cement. In respect of the assessment year 1997-1998, an assessment order was passed holding that the amount of tax payable has been deposited. The assessee had furnished materials to show that the quantity of fly ash in Cement was between 10 to 30%, and therefore, admissible deduction was allowed. The assessment proceedings have attained finality. After expiry of nearly two years, proceedings for rectification under Section 22 were initiated on the ground that certificate relied upon by the assessee had not been countersigned by the Inspector, Central Excise, and there was lack of material to hold that assessee was entitled to discard. For such reasons, the order of rectification has been passed and affirmed by the Tribunal. Thus aggrieved, the assessee is before this Court.
(2.) Learned counsel for the revisionist submits that there was no mistake apparent on record in the order of the assessing authority, which could be rectified under Section 22. Reliance is placed upon a decision of this Court in Commissioner of Sales Tax v. M/s. Indian Explosives Ltd., Kanpur, reported in 2003 UPTC 363.
(3.) Learned Standing Counsel, although, has tried to justify the order passed, but has not been able to show any mistake apparent on face of record of the order of the assessing authority.;