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Bombay Motor Vehicles (Taxation of Passengers) Act, 1958 Section 22

Title: POWER TO MAKE RULES

State: Maharashtra

Year: 1958

a stay against notice of demand unless the appellate or revisional authority is satisfied that there is an apparent error in interpretation and application or relevant law resulting in undue hardship to the aggrieved party 2 where the

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Bombay Motor Vehicles Tax Act, 1958 Section 25

Title: REPEAL OF MAH. XXXIII OF 1962 AND SAVINGS On the commencement of the Bombay Motor Vehicles Tax

State: Maharashtra

Year: 1958

order of the taxation authority unless i the appellate or revisional authority is satisfied that there is an apparent error in interpretation and application of relevant law resulting in undue hardship to the aggrieved person or party or

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The Nagaland Goods & Services Tax Act, 2017 Section 161

State: Nagaland

Year: 2017

notwithstanding anything contained in any other of errors apparent provisions of this act any authority who has passed or oe issued any decision or order apparent on … notwithstanding anything contained in any other of errors apparent provisions of this act any authority who has passed or oe issued any decision or order apparent

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Brief the judgments behind these acts

The Andhra Pradesh Goods and Services Tax Act, 2017 Chapter XXI

Title: CHAPTER XXI

State: Andhra Pradesh

Year: 2017

the earlier proceedings commenced continued or finalised pursuant to such notice order or communication 161 rectification of errors apparent on the face ofrecord without prejudice to the provisions of section 160 and not withstanding anything contained in … in the earlier proceedings commenced continued or finalised pursuant to such notice order or communication 161 rectification of errors apparent on the face ofrecord without prejudice to the provisions of section 160 and not withstanding anything contained

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The DELHI GOODS AND SERVICES TAX ACT, 2017 Section 161

Title: Without prejudice to the provisions of section 160, and notwithstanding anything

State: Delhi

Year: 2017

contained in any other provisions of this act any authority who has passed or issued any of errors apparent on decision or order or notice or certificate or any other document may rectify any error the face

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The Tripura State Goods and Services Tax Act, 2017 Section 161

Title: Without prejudice to the provisions of section 160, and

State: Tripura

Year: 2017

rectification of notwithstanding anything contained in any other provisions of this act errors apparent any authority who has passed or issued any decision or order or notice on the face of or … rectification of notwithstanding anything contained in any other provisions of this act errors apparent any authority who has passed or issued any decision or order or notice on the face of

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The Arunachal Pradesh Goods and Services Tax Act, 2017 (as amended) Section 151

Title: (3) Nothing in this section shall apply to the publication of any information relating to a class of taxable persons or

State: Arunachal Pradesh

Year: 2017

in the earlier proceedings commenced continued or finalised pursuant to such notice order or communication rectification of errors apparent on the face of record 161 without prejudice to the provisions of section 160 and notwithstanding anything contained … or in the earlier proceedings commenced continued or finalised pursuant to such notice order or communication rectification of errors apparent on the face of record 161 without prejudice to the provisions of section 160 and notwithstanding anything

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The Assam Value Added Tax Act, 2003 Chapter IX

Title: Chapter IX - APPEAL AND REVISION

State: Assam

Year: 2003

after the expiry of five years from the date of such order section 83 power to rectify error apparent on the record 1 any authority including the appellate authority revisional authority and appellate tribunal may on an

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The Kerala Value Added Tax Act, 2003 Section 49

State: Kerala

Year: 2003

the commissioner or the appellate tribunal two hundred rupees three hundred rupees 66 power to rectify any error apparent on the face of the record 1 any authority including appellate tribunal and settlement commission issuing any order

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Calcutta Thika Tenancy (Acquisition and Regulation) Act, 1981 Section 13

Title: Appeal

State: West Bengal

Year: 1981

the discovery of any new and important matter or evidence or on account of some mistake or error apparent on the face of the record or for any other sufficient cause of like nature provided that before

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