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Item No. Description of work contract Rate of exemption fee% of the total value of the contract

1. 2. 3. 1. Works contracts relating to dyeing, processing 0.25%

ans similar activites. 2. Works contracts relating to buildings, roads, 1.50%

bridges, dams canals, sewerage system. 3. Works contracts relating to installation of 2.25%

plants and machinery including pspo. Water treatment plant. Laying of pipe line with material

4. Any other kind of works contract not covered 3.00% by[itemNos. 1,2 and 3]

MIUVIRSOMM 94 1122 H

Lim

"14. The scone and ambit of the power which could be exercised under Section 37 of the Act of 1994 is circumscribed and restricted within the ambit of the power vested by the said section. Such a power is neither a power of review nor is akin to the power of revision but is only a power to rectify a mistake apparent on the face of the record. Rectification implies the correction of an error or a removal of defects or imperfections. It implies an error, mistake or defect which after rectification is made right." 18 "18. When the subsequent order dated 22-01-2009 passed by the Taxation Board is analysed and scrutinized it would be clear/apparent that the Taxation Board while passing that order exceeded its jurisdiction by re-appreciating the evidence on record and holding that there was no mala fide

intention on the part of assessee-respondent for tax evasion. Such re-

appreciation of the evidence to come to a contrary finding was not available under Section 37 of the Act of 1994 while exercising the power of rectification

of error apparent on the face of the records. (iii) the orders passed by the Taxation Board on 22.01.2009 as also the impugned order and judgment

passed by the High Court upholding the said order of the Taxation Board are hereby set aside and quashed and the original order passed by the Assessing

officer is restored."

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