9911796707
TMI Blog2001 (5) TMI 922X X X X Extracts X X X X X X X X Extracts X X X X ..... t the assessee paid a sum of Rs. 65,163 for the assessment year 1998-99, whereas the assessing authority has taken into account only a sum of Rs. 46,444. In the order of assessment, the cheque for Rs. 18,719 bearing No. 788573 dated April 20, 1999 has not been taken into consideration in arriving at the tax paid under the Tamil Nadu General Sales Tax Act for the assessment year 1998-99. Further, there is an excess payment of Rs. 233 under the Central Sales Tax Act which should be adjusted against the tax due under the Tamil Nadu General Sales Tax Act for the year 1998-99 and that a certificate should be issued in regard date of service of the assessment order. 4.. He further stated that, in spite of personal contact by the petitioner afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not been filed within the period of 30 days and therefore, when condonation of delay petition is filed, the appellate authority is going to verify the records to find out the date of service so as to ensure whether the further delay was within the period of 30 days as contemplated in the proviso to section 31(1) of the TNGST Act, 1959, so as to condone the delay. 8.. As regards the adjustment of any excess payment under CST Act, when rule 32(2) of the TNGST Rules, 1959, clearly says that, if any excess occurs as per the order of assessment, such excess shall be adjusted towards any arrears of tax due under the Act from the dealer, or refunded such excess cannot be adjusted towards the tax arrears due under the CST Act, 1956, automatica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessing authority can verify the records and give a reply with reference to the letter dated April 11, 2001, for the correct tax amount paid for the assessment year 1998-99. If there is any incorrectness in the tax paid as claimed by the petitioner, then the assessing authority will issue a rectification order under section 55 of the TNGST Act, 1959, in regard to the correct tax paid. If there is no change in the tax paid and there is no error in the assessment order, a reply to that effect may be given to the petitioner as expeditiously as possible. 12.. Thus there is no case to interfere, apart from the above directions. It is seen that still the petitioner has got time to file appeal before the first appellate authority against the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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