9911796707
TMI Blog2001 (7) TMI 1248X X X X Extracts X X X X X X X X Extracts X X X X ..... 651/95/B1 dated July 14, 1995 and the connected proceedings in N. Dis. 14420/95 and 14419/95 dated August 4, 1995 and to direct him to pass orders afresh according to section 33(1) and (5) of the Tamil Nadu General Sales Tax Act, 1959 so as to grant exemption on the transactions pertaining to printing works contract. 4.. Mr. R. Senniappan, learned counsel for the petitioners, stated that the assessees preferred revision petitions under section 33 of the Tamil Nadu General Sales Tax Act, 1959 against the orders of the Commercial Tax Officer in TNGST No. 253203/92-93 dated April 20, 1994 and TNGST No. 253349/92-93 dated April 20, 1994, but the revision petitions have been returned on July 14, 1995 by advising to seek any other remedy other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority was approached to rectify the mistake under section 55 of the Tamil Nadu General Sales Tax Act, 1959 by filing petitions on June 15, 1995. The assessing authority in the orders passed on June 23, 1995 in both the cases, informed the petitioners that as the appeal has been dismissed by the Appellate Assistant Commissioner, the proper course of action is to file a second appeal before the Appellate Tribunal, as provided in the Tamil Nadu General Sales Tax Act. Only against the orders of the assessing authority dated June 23, 1995, in both the cases, the Deputy Commissioner was approached to set aside the proceedings of the Commercial Tax Officer in the original assessment dated April 20, 1994. The relevant portion of section 55 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n has been made." 6.. According to section 55 of the Act, rectification could be done by an assessing authority under section 55 of the Act, if the assessment order was a subject-matter of an appeal. After the disposal of the appeal, rectification, if any, cannot be done by the assessing authority under section 55 of the Act. If at all any rectification has to be done under section 55 of the Act, the proper course is to approach the appellate authority under section 55 of the Act and not the assessing authority, inasmuch as the assessment order got merged in the order passed by the first appellate authority. Therefore, the assessing authority is correct in not interfering with the assessment order, in terms of an application filed under s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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