2014 (9) TMI 916

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..... ls within the jurisdiction of the Tribunal and not within the jurisdiction of the Secretary. Therefore, the Secretary ought to have placed the papers before the Tribunal and it was for the Tribunal to have looked into the matter. Since the Secretary prejudged the issue without being vested any quasi judicial power to do so, the writ petition deserves to be allowed. - Decided in favour of assessee. .....

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..... e Tribunal. As a matter of fact, the order passed by the Tamilnadu Sales Tax Appellate Tribunal arose under the Tamilnadu General Sales Tax Act, 1959 and the petitioner ought to have filed the rectification application only under Section 55 of the Tamilnadu General Sales Tax Act, 1959. 4. Unfortunately, the Secretary of the Sales Tax Appellate Tribunal returned the application after understandi .....

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..... ntertainment under Section 55, falls within the jurisdiction of the Tribunal and not within the jurisdiction of the Secretary. Therefore, the Secretary ought to have placed the papers before the Tribunal and it was for the Tribunal to have looked into the matter. Since the Secretary prejudged the issue without being vested any quasi judicial power to do so, the writ petition deserves to be allowed .....

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