Inadvertent Errors in Budget

By Vijay Kumar

THE JS TRU in his letter says, “Despite best efforts it is human to make some errors and omissions in the drafting of various provisions. I shall be extremely thankful if you could either inform me or my colleagues of such inadvertent errors as soon as possible .”

In the service tax amendment rules (Notification 3/2011-ST) while amending rule 4A , it is stated that in fourth proviso the words ' provided that ' shall be substituted by ' provided also that '.

But this is already there in the Rule.

The fourth proviso was inserted by Notification No. 39/2010 – ST dated 28.06.2010 and corrected by corrigendum dated 30.06.2010.

So there is nothing to substitute. Obviously the Board has not kept a copy of the corrigendum in the file. It is better to amend a notification by another notification instead of giving corrigendum and misplacing it.

In Notification No. 6/2011–CE , the serial No. 12 B is repeated. Maybe the second 12B has to be made 12C and 12C has to be made 12D.

Minor mistakes!