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TMI Blog2001 (11) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... nal (Additional Bench), dated July 7, 1997, to direct the second respondent to dispose of the rectification peti- tion on merits which was filed on May 24, 1997 by the petitioner. 2.. The petitioner's appeal has been dismissed by the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore. Thereafter, the petitioner made an application under section 55 read with section 9(2) of the Tamil Nad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal, and so the secretary is correct in rejecting the said application. 4.. It is not in dispute that the Secretary of the Tribunal had rejected the petitioner's application filed under section 55 read with section 9(2) of the Tamil Nadu General Sales Tax Act. Under the Tamil Nadu Sales Tax Appellate Tribunal Regulations, 1959 the secretary has been defined under regulation 2(ix) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eport to the Chairman who may either reject the appeal or order the papers to be returned to the party or fix the date for hearing the matter for Tribunal after giving notice to the parties and State representative and thereupon the provisions of regulation 7(5) shall apply. If the appeal does not confirm to the requirements of the Act, the rules and the regulations, the secretary is empowered und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order has to be passed only by the Tribunal as secretary has no jurisdiction to reject any petition, but he can return to the parties. 6.. So, the submission of the learned Government Advocate that the petition filed by the petitioner on May 24, 1997 is not maintain- able and so the secretary is correct in rejecting the application cannot be countenanced. Hence, the impugned order dated July 7, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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