9911796707
TMI Blog1988 (8) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... anying affidavit sworn to by the Secretary and Financial Controller of the petitioner-firm. The petitioner is a registered dealer under the provisions of the Tamil Nadu General Sales Tax Act, 1959 and is an assessee on the file of the second respondent. The petitioner among other things manufactures and market Standard-20 automobile vehicles run by diesel. The petitioner sold to the Agarwal Relief Trust, Madras, for use in the Agarwal Hospital, a Standard-20 ambulance van. The ambulance van in question was sold by the petitioner to the Union Co. (Motors) Private Ltd., Madras, as per the petitioner's invoice No. TM. 47/74-75 and the said M/s. Union Co. (Motors) Private Ltd., Madras, in turn sold the very same Standard-20 ambulance van to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 78.-In exercise of the powers conferred by subsection (1) of section 17 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), the Governor of Tamil Nadu hereby makes an exemption in respect of the tax payable under the said Act by the Standard Motor Products of India, Madras, on the sale of a Standard-20 ambulance van to the Union Motors Ltd., Madras, who in turn sold the same on the 20th January, 1975, to the Agarwal Relief Trust, Madras, for use in the Agarwal Hospital." The petitioner came to know of the exemption only subsequently, i.e., subsequent to the date of its assessment, since the notification granting statutory exemption itself was published only subsequent to the date of assessment. Thereafter the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apparent on the face of the record of the assessment pertaining to the assessment year 1974-75, which calls for a rectification. Section 55 of the Act empowers the second respondent to rectify any error apparent on the face of the assessment order within a period of five years from the date of the assessment order. Hence the letter written as early as in March, 1980 by the petitioner is well within the statutory period of five years prescribed from the date of assessment. So the second respondent is duty bound to exercise his authority under section 55 of the Act and ought to have rectified the order of assessment by granting exemption from liability to sales tax on the proceeds realised by the sale of the Standard-20 ambulance van to M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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