Vat Actupdated - RS Goyal & Associates
Vat Actupdated - RS Goyal & Associates
Vat Actupdated - RS Goyal & Associates
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57<br />
Commissioner of the order appealed against, in the form of a memorandum of appeal<br />
precisely stating therein the substantial question of law involved. 6<br />
(3) Where the High Court is satisfied that a substantial question of law is involved in any<br />
case, it shall formulate the question.<br />
(4) The appeal shall be heard only on the question so formulated and the respondents<br />
shall, at the hearing of the appeal, be allowed to argue that the case does not involve such<br />
question;<br />
Provided that nothing in this sub-section shall be deemed to take away or abridge<br />
the power of the Court to hear, for reasons to be recorded, the appeal or any other question<br />
of law not formulated by it, if it is satisfied that the case involves such question.<br />
(5) Where an appeal is filed under sub-section (2) by a dealer, such appeal shall not be<br />
admitted by the High Court unless fifty percent of the balance due from the dealer after the<br />
order passed by the Appellate Board is paid by him.<br />
(6) (a) The High Court shall decide the question of law so formulated and deliver such<br />
judgment thereon containing the grounds on which such decision is founded and may award<br />
such costs as it deems fit.<br />
(b)The High Court may determine any issue which:-<br />
(i) has not been determined by the Appellate Board , or<br />
(ii) has been wrongly determined by the Appellate Board , by reason of a decision<br />
on such question of law as is referred to in sub-section (1),<br />
(c)On delivery of judgment by the High Court, effect shall be given to it by the Officer<br />
empowered to assess or re-assess the dealer under section 20, on the basis of a<br />
certified copy of the judgment.<br />
(7) The provisions of the Code of Civil Procedure, 1908 (5 of 1908) relating to appeals to<br />
High Court shall, as far as may be, apply in the case of appeals under this section.<br />
54 : Rectification of mistakes<br />
(1) The Commissioner may –<br />
(i) on his own motion at any time within one calendar year from the date of any order<br />
passed by him; or<br />
(ii) on an application made by a dealer within one calendar year from the date of<br />
receipt of such application,<br />
rectify, in such manner as may be prescribed, such order for correcting any clerical or<br />
arithmetical mistake or any error arising therein from any omission :<br />
Provided that, -<br />
(i) the Commissioner shall not entertain any application by the dealer unless it is<br />
made within one year from the date of the order sought to be rectified :<br />
(ii) no such rectification shall be made if it has the effect of enhancing the tax or<br />
reducing the amount of refund unless the Commissioner has given notice in the<br />
prescribed form to the dealer of his intention so to do and has allowed the dealer a<br />
reasonable opportunity of being heard.<br />
(2) Where on an application made by a dealer for the rectification of any order, the order is<br />
not rectified within the period specified in sub-section (1), the applicant shall be entitled to<br />
have the order rectified in accordance with his application and accordingly the Commissioner<br />
shall rectify the order, and where in proceedings initiated suo motu the order is not passed<br />
within the time specified in sub-section (1), the proceedings shall stand abated :<br />
Provided that nothing herein shall preclude the Commissioner from exercising powers<br />
under any other provisions of this Act.