9911796707
TMI Blog2002 (2) TMI 1284X X X X Extracts X X X X X X X X Extracts X X X X ..... nto account the payment of tax of Rs.10,124/-, calculated the balance payable to be at Rs.2,33,626/-, the Assessing Authority levied penalty and directed payment of Rs.3,5 0,439/- by calculating the balance due to be Rs.2,33,626/-. This assessment order dated 28.10.1996 was served on the petitioner on 21.01.1 997. Thereafter, the petitioner filed an application under Section 55 of the Tamil Nadu General Sales Tax Act on 18.02.1998 before the Assessing Authority stating that there has been an error apparent on the face of order by calculating the tax due as Rs.2,43,750/- even though the turnover had been accepted at Rs.1,76,631/-. The said application has been rejected on the ground that there is no mistake of the Assessing Authority in pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent or penalty, the assessing authority shall make any refund which may be due to the dealer. 3.Where any such rectification has the effect of enhancing an assessment or penalty, the assessing authority shall give the dealer a revised notice of assessment or penalty and thereupon the provisions of this Act and the rules made thereunder shall apply as if such notice had been given in the first instance. 3-A.The powers under sub-section (1) may be exercised by the assessing authorities even though the original order of assessment, if any, passed in the matter has been the subject-matter of an appeal or revision. 4. The provisions of this Act relating to appeal and revision shall apply to an order of rectification made under this section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to rectify mistakes which properly come within the jurisdiction of the Appellate Authority that is to say, on matter pertaining to merit of the case. In the decision cited, it was observed "when such a right is available to approach the court for their grievances, they ought to have availed that. Instead of doing that, after the expiry of three years, they had approached the authorities with a petition under Section 55 of the TNGST Act, because under Section 55 of the TNGST Act is only with respect to rectification of error apparent on the face of the record such as clerical errors, typing mistakes etc., Therefore, the petitioner cannot approach the authorities with a petition under Section 55 of the TNGST Act against the order which could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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