1963 (4) TMI 52 - HC - VAT and Sales Tax

Summary

Issues:
1. Assessment of sales tax under the Madras General Sales Tax Act, 1939.
2. Appeal before the Commercial Tax Officer and subsequent appeal to the Sales Tax Appellate Tribunal.
3. Withdrawal of appeal and subsequent review application under section 36(6)(a) of the Madras General Sales Tax Act, 1959.
4. Dismissal of the review application by the Tribunal.
5. Interpretation of section 55 of the Act regarding rectification of errors apparent on the face of the record.
6. Comparison with provisions in Civil Procedure Code and Indian Income-tax Act.
7. Analysis of the decision in Govinda Chettyar v. Varadappa Chettyar and its relevance.
8. Consideration of inherent power of the Tribunal to grant relief.
9. Reference to the decision in S. V. R. Natarajan Chettiar and Others v. State of Madras regarding inherent power of review by Tribunals.

The judgment involves a case where a dealer in textiles in Madurai was assessed to sales tax under the Madras General Sales Tax Act, 1939. The dealer appealed the assessment before the Commercial Tax Officer and later to the Sales Tax Appellate Tribunal. The Tribunal granted a stay on the appeal pending the decision of other cases. When those cases were disposed of, the dealer withdrew the appeal, which was subsequently dismissed. The dealer then filed a review application under section 36(6)(a) of the Madras General Sales Tax Act, 1959, citing a mistake made by counsel in withdrawing the appeal. The Tribunal dismissed the review application, leading to a challenge before the High Court. The Court analyzed the provisions of section 36(6)(a) and section 55 of the Act regarding rectification of errors apparent on the face of the record. It emphasized that the error must be manifest and self-evident without the need for external evidence. The Court referred to legal precedents to clarify the scope of "error apparent on the face of the record." Additionally, the judgment discussed the limitations of Tribunals' inherent powers in granting relief beyond statutory provisions, citing the decision in S. V. R. Natarajan Chettiar and Others v. State of Madras. Ultimately, the Court dismissed the petition, holding that neither section 36(6)(a) nor section 55 applied, and there was no inherent power for the Tribunal to provide relief beyond statutory restrictions.