‘Error Apparent on the Face of Record’ In a Taxing Statute – Should be An Error Self-Evident – Kerala HC

Bhima Enterprises Vs State Tax Officer (Kerala High Court) ‘ERROR APPARENT ON THE FACE OF THE RECORD’ IN A TAXING STATUTE – SHOULD BE AN ERROR SELF-EVIDENT – HIGH COURT OF KERALA The Hon’ble High Court of Kerala held in M/s. Bhima Enterprises Vs. State Tax Officer (Investigation Branch) & Anr (WP(C) No. 28526 of 2021), Dated 3rd March, 2022 that error apparent on the face of the record’ implies an error which can be established not by a long drawn process of reasoning on points having two opinions. It should be an error self-evident which can be established without having any ...