Muldoon,
J:—The
defendant
moves
to
correct
the
judgment
pronounced
herein
on
November
14,
1983.
The
defendant
correctly
demonstrates
that
the
plaintiffs
payment
of
$4,000
in
May,
1974,
was
indeed
credited
to
him
before
computation
of
the
penalties
levied
against
him
for
the
1974
taxation
year.
Of
course
the
plaintiffs
1973
return
was
then
only
just
due,
and
his
1974
return
would
not
then
have
been
due
until
1975.
However,
it
appears
that
the
reasons
and
judgment
were
both
predicated
on
the
error
of
failing
to
notice
that
the
sum
had
indeed
been
credited
in
the
year
it
was
received,
prior
to
the
addition
of
the
penalties.
Therefore,
the
1974
penalty
levy
was
not
computed
on
a
sum
including
the
payment
but,
rather,
excluding
it.
The
court’s
conclusion
was,
in
the
words
of
Rule
337(6)
an
error
arising
from
an
accidental
slip
or
omission
to
verify
the
pertinent
calculations.
Mr
O’Neill’s
affidavit
of
May
22,
1984,
merely
demonstrates
the
error,
but
does
not
introduce
new
evidence.
It
is
regrettable
to
have
thus,
even
quite
unintentionally,
discommoded
the
parties
but
ex
debito
justitiae
the
error
must
be
rectified.
The
convenient
manner
of
correcting
the
judgment
is,
as
the
defendant
suggests,
simply
to
delete
the
paragraph
referring
to
the
reduction
of
the
penalty.
It
is
paragraph
2,
and
it
will
be
deleted
from
the
new
form
of
judgment.
The
defendant’s
motion
is
allowed,
but
since
the
defendant
specifically
declines
costs
on
this
motion,
without
costs
for
or
against
either
party.
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