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TMI Blog2015 (12) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2015, M. P. Nos. 1 & 2 of 2015 - - - Dated:- 16-11-2015 - R. Mahadevan, J. For the Appellant : Ms. R Hemalatha For the Respondent : Mr. V Haribabu Additional Government Pleader (T) ORDER Heard the learned counsel for the petitioner and Mr.V.Haribabu, learned Additional Government Pleader (Taxes), who took notice for the respondent and with their consent, the main writ petition is taken up for disposal. 2. The petitioner has come forward with this writ petition challenging the order of the respondent dated 09.10.2015. 3.1 The petitioner is a dealer in tyres being distributors/retailers for prominent Tyre Companies like Michelin , Appollo etc. and an assessee on the files of the respondent-Assistant Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 2013-14 before this Court in W.P.Nos.11126 and 11127 to 11131 of 2014 and this Court dismissed the same in view of the common order passed by the Division Bench of this Court in W.P.Nos.25992 of 2010 etc. dated 17.07.2013. Aggrieved over the same, the petitioner preferred an SLP before the Hon'ble Supreme Court and the same is pending. 3.4. When that being the position, according to the petitioner, when they are hoping that favourable orders would be passed in the petition filed under Section 84 of the Act, the respondent has simply brushed aside all the contentions raised by the petitioner and rejected the petition as not entertainable vide proceedings dated 09.10.2015. 3.5 That apart, according to the petitioner, notwithstandi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed under Section 84 of the Act and rectified the error on the face of the records, the entire liability would be wiped out. Hence, the learned counsel for the petitioner has prayed for allowing of the writ petition. 6. The learned Additional Government Pleader (Taxes) would submit that the writ petition challenging the assessment order came to be dismissed by this Court and the SLP filed before the Hon'ble Supreme Court as against the said order is pending and since there was no mistake apparent on the face of the record, the respondent has rightly not entertained the rectification petition. Hence, he prayed for dismissal of the writ petition. 7. I have considered the above submissions made by the learned counsel on either sid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) Where such rectification has the effect of reducing an assessment or penalty, the assessing authority shall make any refund, which may be due to the dealer. (3) Where any such rectification has the effect of enhancing an assessment or penalty, the assessing authority shall give the dealer a revised notice of assessment or penalty and thereupon the provisions of this Act and the Rules made thereunder shall apply as if such notice had been given in the first instance. (4) The powers under sub-section (1) may be exercised by the assessing authorities even though the original order of assessment, if any, passed in the matter has been the subject matter of an appeal or revision. (5) The provisions of this Act relating to appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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