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Punjab General Sales Tax Act, 1948 [Repealed] Section 21A

Title: Rectification of Mistakes

State: Central

Year: 1948

.....by any person affected by such order: Provided 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 or the officer on whom powers of the commissioner under sub-section (1) of section 21 have been conferred by the State Government has given notice in writing, to such person of his intention to do so and has allowed such person a reasonable opportunity of being heard. 2. The provision of sub-section (1) shall apply to the rectification of a mistake by a Tribunal as they apply to the rectification of a mistake by the Commissioner. 3. Where any such rectification has the effect of reducing the amount of the tax or penalty the Commissioner shall in the prescribed manner order the refund of the amount so due to such person. 4. Where any such rectification has the effect of enhancing the amount of tax or penalty or reducing the amount of the refund, the Commissioner shall order the recovery of the amount due from such person in the manner provided for in section 11 and 11 -B.

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Wealth-tax Act, 1957 Section 35

Title: Rectification of Mistakes

State: Central

Year: 1957

.....section 160(3)(b), for clauses (D) and (E) w.e.f. 1-4-1988. 9. The words "or section 23A" omitted by Act 3 of 1989, section 74 w.e.f. 1-4-1989 and re-inserted by the Finance Act, 2000, section 76 w.e.f. 1-6-2000. 10. Inserted by Act 18 of 1992, section 97 w.e.f. 1-4-1993. 11. Substituted by Act 4 of 1988, section 127, for "Wealth-tax Officer" w.e.f. 1-4-1988. 12. Substituted by Act 45 of 1972, section 15(b), for "Appellate Assistant Commissioner" w.e.f.. 1-1-1973. 13. Substituted by Act 4 of 1988, section 127, for "Appellate Assistant Commissioner" w.e.f. 1-4-1988. 14. Inserted by Act 29 of 1977, section 39 and Sch. V w.e..f. 10-7-1978. 15. Inserted by Act 45 of 1972, section 15(c) w.e.f. 1-1-1973. 16. Substituted by Act 67 of 1984, section 69(i), for "from the date of the order passed in the first appeal or revision" w.e.f. 1-10-1984. 17. Substituted by Act 67 of 1984, section 69(ii), for "from the date of the order sought to be amended" w.e.f. 1-10-1984. 18. Inserted by Act 45 of 1972, section 15(d) w.e.f. 1-1-1973. 19. Substituted for "Wealth-tax Officer" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 01-04-1988.

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Specific Relief Act 1963 Chapter III

Title: Rectification of Instruments

State: Central

Year: 1963

(1) When, through fraud or a mutual mistake of the parties, a contract or otherinstrument in writing (not being the articles of association of a company to which the Companies Act, 1956, applies) does not expresstheir real intention, then-- (a) either party or his representative in interest may institute a suit to have the instrument rectified; or (b) the plaintiff may, in any suit in which any right arising under the instrument is in issue, claim in his pleading thatthe instrument be rectified; or (c) a defendant in any such suit as is referred to in clause (b), may, in addition to any other defence open to him, askfor rectification of the instrument. (2) If, in any suit in which a contract or other instrument is sought to be rectified under sub-section (1), the court finds thatthe instrument, through fraud or mistake, does not express the real intention of the parties, the court may, in its discretion, directrectification of the instrument so as to express that intention, so far as this can be done without prejudice to rights acquired by thirdpersons in good faith and for value. (3) A contract in writing may first be rectified, and then if the party claiming.....

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Karnataka Entertainments Tax Act, 1958 Section 6C

Title: Rectification of Mistakes

State: Karnataka

Year: 1958

.....mistakes 1[6C. Rectification of mistakes (1) With a view to rectifying any mistake apparent from the record, the authority prescribed under sub-section (1) of section 6-A, the appellate authority or the revising authority may, at any time within five years from the date of an order passed by it, amend such order: Provided that an amendment which has the effect of enhancing an assessment or otherwise increasing the liability of the proprietor shall not be made unless the authority prescribed under sub-section (1) of section 6-A, the appellate authority, or the revising authority as the case may be, has given notice to the proprietor of its intention to do so and has allowed the proprietor an opportunity of being heard. (2) An order passed under sub-section (1) shall be deemed to be an order passed under the same provision of law under which the original order, the mistake in which was rectified, had been passed. (3) Where such rectification has the effect of reducing an assessment or penalty, the assessing authority under this Act shall make any refund which may be due to the proprietor.] ________________________ 1. Inserted by Act 3 of 1985 w.e.f. 10.1.1985.

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Trade Marks Act, 1999 (47 of 1999) Chapter 7

Title: Rectification and Correction of the Register

State: Central

Year: 1999

.....this section, the trade mark as altered shall be advertised in the prescribed manner, unless the application has already been advertised under sub-section (2). Section 60 - Adaptation of entries in register to amended or substituted classification of goods or services (1) The Registrar shall not make any amendment of the register which would have the effect of adding any goods or classes of goods or services to those in respect of which a trade mark is registered (whether in one or more classes) immediately before the amendment is to be made or of antedating the registration of a trade mark in respect of any goods or services: Provided that this sub-section, shall not apply when the Registrar is satisfied that compliance therewith would involve undue complexity and that the addition or antedating, as the case may be, would not affect any substantial quantity of goods or services and would not substantially prejudice the rights of any person. (2) A proposal so to amend the register shall be brought to the notice of the registered proprietor of the trade mark affected and advertised in the prescribed manner, and may be opposed before the Registrar by any person aggrieved.....

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Trade Marks Act, 1999 (47 of 1999) Section 125

Title: Application for Rectification of Register to Be Made to Appellate Board in Certain Cases

State: Central

Year: 1999

(1) Where in a suit for infringement of a registered trade mark the validity of the registration of the plaintiff's trade mark is questioned by the defendant or where in any such suit the defendant raises a defence under clause (e) of sub-section (2) of section 30 and the plaintiff questions the validity of the registration of the defendant's trade mark, the issue as to the validity of the registration of the trade mark concerned shall be determined only on an application for the rectification of the register and, notwithstanding anything contained in section 47 or section 57, such application shall be made to the Appellate Board and not to the Registrar. (2) Subject to the provisions of sub-section (1), where an application for rectification of the register is made to the Registrar under section 47 or section 57, the Registrar may, if he thinks fit, refer the application at any stage of the proceedings to the Appellate Board.

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Designs Act, 2000 Section 31

Title: Rectification of Register

State: Central

Year: 2000

.....in such register, make such order for making, expunging or varying such entry as he thinks fit and rectify the register accordingly. (2) The Controller may, in any proceeding under this section, decide any question that may be necessary or expedient to decide in connection with the rectification of a register. (3) An appeal shall lie to the High Court from any order of the Controller under this section and the Controller may refer any application under this section to the High Court for decision, and the High Court shall dispose of any application so referred. (4) Any order of the Court rectifying a register shall direct that notice of the rectification be served on the Controller in the prescribed manner who shall upon the receipt of such notice rectify the register accordingly. (5) Nothing in this section shall be deemed to empower the Controller to make any such order cancelling the registration of a design as is provided for in section 19.

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Patents Act, 1970 (39 of 1970) Section 71

Title: Rectification of Register by [Appellate Board]

State: Central

Year: 1970

.....proceeding under this section the1[Appellate Board] may decide any question that may be necessary or expedient to decide in connection with the rectification of the register. (3) Notice of any application to the1[Appellate Board] under this section shall be given in the prescribed manner to the Controller who shall be entitled to appear and be heard on the application, and shall appear if so directed by the2[Board]. (4) Any order of the1[Appellate Board] under this section rectifying the register shall direct that notice of the rectification shall be served upon the Controller in the prescribed manner who shall upon receipt of such notice rectify the register accordingly. _________________________ 1. Substituted for "High Court" by Patents (Amdt) Act, 2002. dated 25.06.2002 w.e.f 20.05.2003. 2. Substituted for "court" by Patents (Amdt) Act, 2002. dated 25.06.2002 w.e.f 20.05.2003.

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Patents Act, 1970 (39 of 1970) Section 117D

Title: Procedure for Application for Rectification, Etc., Before Appellate Board

State: Central

Year: 1970

(1) An application1[for revocation of a patent before the Appellate Board under section 64 and an application for rectification of the register] made to the Appellate Board under section 71 shall be in such form as may be prescribed. (2) A certified copy of every order or judgment of the Appellate Board relating to a patent under this Act shall be communicated to the Controller by the Board and the Controller shall give effect to the order of the Board and shall, when so directed, amend the entries in, or rectify, the register in accordance with such order. _______________________ 1. Substituted by Patents (Amdt) Act, 2005. (15 of 2005), w.e.f. 02.04.2007 for the words: for rectification of the register.

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Designs Act, 1911 [Repealed] Section 64

Title: Rectification of Register

State: Central

Year: 1911

.....to the High Court for decision, and the High Court shall dispose of any application so referred.] (4) Any order of the court rectifying a register shall direct that notice of the rectification he served on the Controller in the prescribed manner, who shall upon the receipt of such notice rectify the register accordingly. 1 [ (5) Nothing in this section shall be deemed to empower the Controller-- 3 [***] (b) to make any such order cancelling the registration of a design as is provided for in section 51A.] ______________________ 1. Substituted by Act 7 of 1930, section 27. 2. Certain words omitted by Act, 39 of 1970, section 162 and Schedule (w.e.f. 20-4-1972). 3. Clause (a) omitted by Act 39 of 1970, section 162 and Schedule (w.e.f. 20-4-1972).

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