KUNDAN LAL SRIKISHAN MATHURA (U.P.). vs COMMISSIONER OF SALES TAX, U.P. AND ANOTHER.

The Supreme Court held that the application for rectification of the assessment order under Section 22 of the Uttar Pradesh Sales Tax Act, 1948, was within the limitation period as the original assessment order ceased to exist upon the issuance of a notice under Section 21. The Court clarified that the final order passed on 18.1.1980 should be considered the operative order for the purpose of limitation, thus restoring the Tribunal's decision. The High Court's ruling that the application was barred by limitation was set aside.