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TMI Blog2017 (11) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... r has not filed any Appeals but has preferred Revision Petitions against the orders passed by the third respondent - Held that: - Section 55 of the TNGST Act provides for a remedy for the assessee to approach the Assessing Officer for any rectification. This is precisely what the petitioner/assessee has done on receipt of assessment orders by filing the Petition before the third respondent to issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr.S.Kanmani Annadurai ORDER These Writ Petitions, which were initially filed before the Tamil Nadu Taxation Special Tribunal, Chennai, as Original Petitions have been transferred to the file of this Court, and re-numbered as Writ Petition Nos.1374 to 1377 of 2006. 2. Heard Mr. B. Raveendran, the learned counsel appearing for the petitioner and Mr.S.Kanmani Annadurai, learned Additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the second respondent and the second Revisional Authority, viz., the first respondent both concurrently held that the Revision Petitions are not maintainable. 5. I am unable to agree with the stand taken in the impugned orders, in the light of the fact that, the Section 55 of the TNGST Act provides for a remedy for the assessee to approach the Assessing Officer for any rectification. This is pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3, by way of Revision Petition, hence, the impugned orders passed by the second respondent, rejecting the Revision Petitions as not maintainable are incorrect. Consequently, the orders passed by the first respondent are also incorrect. Further, at the relevant point of time, assessments for the years 1994-95 to 1997-98 were not completed by the third respondent. 7. In the above circumstances, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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