9911796707
TMI Blog1988 (4) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... r Sons [1971] 28 STC 700 (SC) is a declared law. As per the provisions of article 141 of the Constitution, a declared law should be followed by all the Courts in our mother-land, including the Tribunals, quasi-judicial organisations and Governments. In the instant case before us what is sought for by the petitioners is to quash the order of the first respondent dated 3rd August, 1981 in L. Dis. 1462/81 and also to direct the first respondent to dispose of the petition dated 27th April, 1981 of the petitioner in accordance with law. The accompanying affidavit, sworn to by the Managing Director of the petitioner-company runs thus: The petitioners are assessees on the files of the Deputy Commercial Tax Officer, Esplanade I Assessment C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the years could not be remitted in time and thereupon the Additional Deputy Commercial Tax Officer, Chepauk Assessment Circle, initiated proceedings under section 26 of the Tamil Nadu General Sales Tax Act, 1959 and took recovery proceedings. The petitioners' representation to the third respondent for orders of stay and for grant of time to pay the arrears ended without success. While that being so, separate proceedings were initiated by the assessing authority for the penalty under section 24(3) of the Act. The petitioners filed a writ petition in this Court in W.P. No. 2498 of 1981 and obtained an order of stay of the operation of the proceedings of the second respondent. It is now represented by the learned counsel for the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at had occurred in the judgment within 3 years from the date of the order. In the instant case a petition under section 55 of the Act has been filed after the appeal time is over. It is not as if that the petitioners have got no remedies. But he had not preferred any revision or any further appeal under the provisions of the enactment. Yet, the grievance of the petitioners ought to have been taken into consideration. This argument so advanced is not only untenable but also unsustainable. The decisions cited by the learned counsel for the petitioners are not helpful to them. In those decisions nowhere it is stated that without the petitioners exhausting all his remedies by way of further proceedings either by way of further appeal or by wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection of arrears of penalty were also initiated as per the Act. There is no illegality or arbitrations in the action of the first respondent. According to the respondents, no rectification is necessary, for there is no error apparent on the face of the records. This Court also does not find any error apparent on the face of the record, requiring rectification. "Rectification" means "taking out mistakes from". The provision of section 55 of the Act is only to rectify any error apparent on the face of the record. On a careful perusal of the affidavit accompanying this petition, it is clear that the petitioners wanted redressal of the grievance which they entertained as a result of the order which could have been the subject-matter of appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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