State Act

CHHATTISGARH COMMERCIAL TAX ACT 1994

This Act was repealed on a date we do not have by the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), s.72, as printed in the Madhya Pradesh copy of that Act: "The Madhya Pradesh Vanijyik Kar Adhiniyam 1994 (No.5 of 1995) shall stand repealed on the date of coming into force of this Act"; it may still apply to matters that began before then.

Sec. 71 : Rectification of mistakes (1) The Commissioner may - (i) On his own motion at any time within one calendar year from the date of any order passed by him; or (ii) On an application made by a dealer within one calendar year from the date of receipt of such application, rectify such order for correcting any clerical or arithmetical mistake or any error arising therein from any accidental slip or omission : Provided that the Commissioner shall not entertain any application by the dealer unless it is made within one year from the date of the order sought to be rectified : Provided further that no such rectification shall be made if it has the effect of enhancing the tax or reducing the amount of refund unless the Commissioner has given notice in writing to the dealer of his intention so to do and has allowed the dealer a reasonable opportunity of being heard. (2) Where on an application made by a dealer for the rectification of any order, the order is not rectified within the period specified in sub-section (1), the applicant shall be entitled to have the order rectified in accordance with his application and accordingly the Commissioner shall rectify the order, and where in proceedings initiated suo motu the order is not passed within the time specified in sub-section (1), the proceedings shall stand abated : Provided that nothing herein shall preclude the Commissioner from exercising powers under any other provisions of this Act. (3) (a) The provisions of sub-section (1) and sub-section (2) shall apply to the rectification of a mistake in any order - (i) passed by the Tribunal, or (ii) passed by the appellate authority as they apply to the rectification of a mistake by the Commissioner. (b) The Tribunal may rectify any order passed by it - (i) On its own motion at any time within one calendar year from the date of passing of such order; and (ii) on an application made by the dealer or the Commissioner, at any time within one calendar year from the date of receipt of such application. (4) Where any such rectification has the effect of reducing the amount of tax, the Commissioner shall in the prescribed manner refund any amount due to the dealer. (5) Where any such rectification has the effect of enhancing the amount of the tax or reducing the amount of the refund, the Commissioner shall recover the amount due from the dealer in the manner provided in Section 32.