Re: Whether the Sales Tax Officer, Moradabad had no jurisdiction to rectify the assessment for the year 1966 67 as there was no error apparent on the face of the record of the original assessment (Section 22 )of the U.P. Sales Tax Act, 1948) ? It has been stated in the order of rectification dated the 26th March, 1974 passed under section 22 of the U.P. Sales Tax Act, 1948 that (page 96, Vol. 2): "In the present case of the assessee tiffs error is apparent because if this fact that it was registered under the had been placed before the Hon 'ble Allahabad High Court in the case of Karam Chand Thapar & Bros. (Coal Sales) Ltd., Moradabad for the year 1965 66 the decision would have been against them as have been happened in the above mentioned two cases.) The error apparent on the face of the record, which is a condition precedent to invoking the rectification provision (section 22) is that the appellants were treated as unregistered dealers by the High Court in the decision for the earlier assessment year 1965 66 (the judgment of the Hi h Court has been extracted at pages 71 78 of Vol. 2.