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TMI Blog2016 (1) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... ment Pleader accepting notice for the respondents. By consent, the writ petitions are taken up for final disposal. 2. The petitioner is a registered dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter called the TNVAT Act, 2006) and the provisions of the Central Sales Tax Act, 1956. The second respondent, who was the Original Assessing Authority of the petitioner, issued a notice dated 23.6.2014, proposing to revise the assessments for the assessment years from 2006-07 to 2010-11. 3. The petitioner submitted their reply to the first respondent, since, by then, the files were transferred to the first respondent, who became the Assessing Officer of the petitioner. Thereupon, the revised orders of assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Honourable Division Bench of this Court in Khivraj Motors Limited Vs. Assistant Commissioner (CT) and another [W.A.Nos.3201 to 3204 of 2004 dated 4.2.2010]. The said case arose under the provisions of Section 55 of the Tamil Nadu General Sales Tax Act, which is in pari materia with Section 84 of the TNVAT Act, 2006. While explaining the power under the said provision, the Honourable Division Bench observed as follows : "6. In this context, we may mention whether on the given facts of the case, an application for rectification could be filed. Section 55 of the Tamil Nadu General Sales Tax Act empowers either an Assessing Authority or an Appellate Authority or a Revisional Authority including the Appellate Tribunal to pass an order to re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no debatable issue involved in this case. We may also refer to the judgment of the Supreme Court in Deva Metal Powers (P.) Ltd. Vs. Commissioner, Trade Tax, U.P. [(2008) 2 SCC 439], wherein it has been held that the only requirement for rectification is that the mistake must be a rectifiable mistake and the same must be apparent from the record. The facts of the present case also falls within the law laid down by the Apex Court in the above judgments. 10. There is one more aspect in this case and that is even when the judgment of the Courts are produced for entitlement of reduction in tax and consequent refund and when the same has not been taken into consideration, it could be termed to be a mistake apparent from the record and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumscribed as understood by the first respondent in the impugned orders. As pointed out by the Honourable Division Bench, an order passed contrary to the provisions of the statute or the judgments of the High Court or the Supreme Court, which are covered on the issue and binding on the Authorities, when not considered or when the factual aspect has not been correctly stated, a mistake would occur on the face of the record. 9. Furthermore, a rectifiable mistake is a mistake, which is obvious and not something, which has to be established by a long drawn process of reasoning or where two opinions are possible and the only requirement for rectification is that the mistake must be a rectifiable mistake and the same must be apparent on the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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