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Sections 221 and 128 (5) Error correction work Distribution of work, supply and transport payments The First Appellate Authority instructed the taxation officer to rectify the orders passed in the light of the revised certificate and found that the taxes included Has been deducted. In addition, upon verification, as Assisi filed a revised statement upon receipt of a valid certificate issued by the Executive Engineer, which authorized the payment of work, delivery of goods and the distribution of transportation Had filed before the taxing officer but he had rejected it. Without first obtaining a certificate from the issuing authority, the first appellate authority rightly stated that it was a mistake of fact as per the law, the orders of the first appellate authority were upheld and the appeals filed by the department. Was rejected by the appellate tribunal. r \ n immigration advocates phone number from Darya Khan lawyer