JUDGMENT P. SHANMUGAM, J. – Petitioner is a dealer in gold and silver ornaments. They have challenged the order of rectification and the penal interest charged on the revised amounts. Petitioner started the business in September, 1991. For the assessment orders 1991-92 to 1993-94 they have paid the tax at the compounded rate. While so by notice dated February 9, 1998 proposal to rectify the mistake by revising the assessment order was issued to the petitioner. Petitioner submitted their reply on February 19, 1998 requesting to drop the proposal of the rectification. However, demand notices were issued revising the assessments and penalty. 2. Though several grounds raised and argued by learned counsel for the petitioner, 1 am of the view that the matter can be disposed of on the ground of limitation. Section 43 of the Kerala General Sales Tax Act, 1963 empowers to rectify any error apparent on the face of the record at any time within three years from the date of the orders passed by the authority. Exhibit PI is a notice dated October 1, 1994 wherein the assessing officer has accepted the compounding. The same can be rectified on or before September 30, 1997. Exhibit P3 notice which is dated February 9, 1998 proposing to rectify the mistake is beyond the period prescribed and is therefore barred by limitation. In that view of the matter the impugned notices are illegal and are liable to be quashed. Accordingly the original petition is allowed. Order on C.M.P. No. 12642 of 1998 in O.P. No. 7230 of 1998 1 dismissed. Petition allowed.