1999 (6) TMI 467

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..... irman).-These two original petitions relating to two different assessment years and seek 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 .....

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..... e assessment or any penalty. The proviso is as follows: "Provided that no such rectification 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 si .....

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..... f tax being 2 per cent instead of 4 per cent adopted in the original order. 5.. 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 revisio .....

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