Om Prakash, J. - (1.) Raising a small point, this revision is filed by the Revenue for the assessment year 1975-76 against the order of the Tribunal dated 28th September, 1985, arising under the Central Sales Tax Act.
(2.) On the inter-State sales effected by the assessee, the tax was imposed at the rate of 10 per cent by the assessing officer. The dispute went up right up to the stage of the Tribunal against the order of the assessment, but the rate of tax was not disputed at any stage. The Deputy Commissioner, Sales Tax, then made an application under Section 22 of the U. P. Sales Tax Act, 1948, to the Tribunal on 25th November, 1981 (annexure 5). The order of the Tribunal in second appeal against the assessment order is dated 28th March, 1980 (annexure 4). The application under Section 22 was disposed of by the Tribunal by the impugned order dated 28th September, 1985 (annexure 6). The Tribunal rejected the application of the Revenue saying that there was no mistake apparent from the record and, therefore, no rectification could be made under Section 22.
(3.) The point for consideration is whether there was any mistake apparent from the record within the meaning of Section 22 of the Act, 1948. The assessment was made by the assessing officer levying the tax at the rate of 10 per cent and, therefore, if there was any mistake in the rate of tax that might be in the order of the assessing officer and not in the order of the Tribunal.;