Commissioner of Sales Tax Vs Mardia Steel Ltd. (Bombay High Court)Bombay High Court held that Section 62 of the Bombay Sales Tax Act empowers the Tribunal to rectify glaring error. Conclusion- Held that we referred to Section 62 of the Bombay Sales Tax Act, which empowers the Tribunal to rectify any mistake apparent from the record. Consequently, the Deputy Commissioner (Administration) could never have exercised revisional jurisdiction over the orders made by the Deputy Commissioner (Appeals). 101 of 1993 before the Maharashtra Sales Tax Tribunal (“Tribunal”). Consequently, the Deputy Commissioner (Administration) could never have exercised revisional jurisdiction over the orders made by the Deputy Commissioner (Appeals).