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TMI Blog2016 (12) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... son as to how he is of the prima facie view that there is no error apparent on the face of the record. In the instant case, the said finding is lacking as the order dated 24.12.2013 is devoid of reasons. Hence, to that extent, this Court is inclined to interfere in the orders passed by the respondent. The writ petition is partly allowed and the order dated 24.12.2013 rejecting the petitioner's application under Section 84 of the Act is set aside and the matter is remanded to the respondent for fresh consideration. The respondent shall re-consider the petitioner's application for rectification of error dated 13.12.2013, afford an opportunity of personal hearing and after considering the matter in its entirety, pass a speaking order on mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the stand taken by the petitioner in their objections for exempted sales (liquor sales) and also levy of tax under Section 12 and dropped the proposal. Thus the exemption to the tune of ₹ 71,69,340/- for the assessment year 2008-09 and ₹ 70,70,875/- for the assessment year 2009-2010 was granted in favour of the petitioner. The petitioner's case is that though such a finding was recorded by the Assessing Officer in the assessment orders while computing the tax in paragraph 24/25 of the assessment orders, the purchase turnover taxable under Section 12 has been included. This according to the petitioner is an error apparent on the face of the record and inconsistent with the finding recorded by the Assessing Officer in the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontroverted. But curiously enough in paragraph 9 of the counter affidavit, a stand has been taken that the petitioner has not filed any documents and details relating to the exempted sale to prove that the sales are eligible for exemption. Thus the averment in paragraph 9 of the counter affidavit is wholly inconsistent with the finding recorded in the assessment orders where the benefit of exemption has been extended to the petitioner. Thus the counter affidavit has been sworn to without proper application of mind. 5. Coming to exercise of power under Section 84 of the Act, the language employed in the said provision confers power on the Assessing Authority or an Appellate or Revising Authority including the Appellate Tribunal at any tim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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