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TMI Blog2017 (8) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... rely a legal issue but a mixed question of fact and law. The respondent has noted that the income-tax certification was passed apart from the Audit Report and Form-WW duly signed by a Chartered Accountant and the contention raised by the petitioner that certification holds good only for the purpose of income-tax assessment is not acceptable. Prima facie, this Court is of the view that such a finding recorded by the respondent is correct - Admittedly, the revisional remedy before the Joint Commissioner is not only effective but also an efficacious remedy. Since the matter involves levy of tax, and there is enactment governing the transactions which provides for hierarchy of remedies, the petitioner should not be permitted to by-pass such alt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent dated 13.01.2017. According to the petitioner, an inadvertent error has crept in regarding reporting of commodity under the 5% category pertaining to the sales of used cars taxable @ 5% and it was inadvertently coupled along with other commodities. Thus the petitioner claims that there were clerical errors not only in the returns filed but also in the Chartered Accountant's Certificate issued under Form-WW. Therefore, the petitioner filed petitions under Section 84 of the TNVAT Act stating that there is an error which is apparent on the face of the order, which needs to be rectified. 5.The petitioner contended that one of the partners of the petitioner, who was residing in Puducherry, purchased the cars in his own name and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was pointed out by the Chartered Accountant who certified and filed the Form-WW as per Section 63-A of the TNVAT Act. 7.I have heard the learned counsel on either side and perused the materials placed on record. The first issue to be considered is whether the petitioner should be permitted to challenge the correctness of the impugned orders by way of writ petitions, when a revisional remedy is available as against the impugned orders before the Joint Commissioner (CT), Chennai (Central). 8.The learned counsel for the petitioner would submit that there is no jurisdiction to levy tax and therefore, the matter goes to the root of the assessments itself and when the error is apparent on the face of the record, it is well open to the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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