9911796707
TMI Blog1999 (6) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... to quash the orders passed by the Commercial Tax Officer, Tiruppur, under section 55 of the Tamil Nadu General Sales Tax Act, 1959. A perusal of the impugned order shows that earlier orders of assessment were passed by the officer and while doing so certain errors had crept in the assessment years. The errors are as follows: (1) The period of deferral of sales tax has been adopted up to March 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification which has the effect of enhancing an assessment or any penalty shall be made unless such authority has given notice to the dealer and has allowed him a reasonable opportunity of being heard. 3.. In support of the above argument, the learned counsel for the petitioner relies on a judgment of one of us sitting in the High Court in W.P. No. 1155 of 1993, dated July 15, 1993. 4.. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is next contended before us that the petitioner have no other remedy except, the matter to be brought before this Special Tribunal. This action is incorrect and not acceptable under section 55(4) of the Tamil Nadu General Sales Tax Act which is as follows: The provisions of this Act relating to appeal and revision shall apply to an order of rectification made under this section as they app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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