2001 (11) TMI 990 - HC - VAT and Sales Tax

Summary

Issues:
Petition to quash Sales Tax Appellate Tribunal proceedings and direct rectification petition disposal.

Analysis:
The petitioner filed a writ petition seeking to quash the Sales Tax Appellate Tribunal proceedings and direct the disposal of a rectification petition filed on May 24, 1997. The petitioner's appeal was dismissed by the Tribunal, following which an application under section 55 read with section 9(2) of the Tamil Nadu General Sales Tax Act, 1959 was made on May 21, 1997. The Tribunal's secretary rejected this application, stating there was no error in the Tribunal's order. The petitioner argued that the secretary lacked jurisdiction to reject applications on merits, while the Government Advocate contended that the application was not maintainable under section 55. The Tribunal's secretary, as per the Tamil Nadu Sales Tax Appellate Tribunal Regulations, is defined under regulation 2(ix) and has specific duties under regulation 7, including examining appeals for compliance with the law. The petitioner's application was rejected by the secretary, which was beyond the secretary's authority. The court held that the secretary cannot reject petitions, but can refer them to the Chairman for a decision. Therefore, the court set aside the secretary's order and directed the Tribunal to consider the application and determine its maintainability. The Tribunal was given the liberty to assess the petition's validity. As a result, the writ petition was allowed, with no costs awarded, and the connected petition was closed.