2005 (4) TMI 563

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..... ARKANDEY KATJU C.J.--This writ appeal has been filed against the impugned judgment of the learned single Judge dated April 19, 2005. With the consent of the parties we are disposing the writ petition itself finally. It appears that an assessment order was passed against the appellant under the Tamil Nadu General Sales Tax Act, 1959. The appellant filed a rectification petition under section 55 of .....

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..... of his statutory remedy of appeal under section 31 of the Act. In our opinion, the Commercial Tax Officer should have decided the application under section 55 on its merits, which he has not done. In view of the above we dispose off the writ petition with a direction that the Commercial Tax Officer should decide the application of the appellant filed under section 55 of the Act on merits expedit .....

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