9911796707
TMI Blog2023 (10) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... on of India, would not direct a statutory authority to exercise its discretion in a particular manner, but would only command the statutory authority to perform its duty by exercising the discretion according to law. In the instant case, the learned Judge has proceeded to examine and reject the rectification petition, which is a discretion vested with the assessing authority and has thus substituted his views as that of the assessing officer, which is impermissible in law. In such view of the matter, the order of the learned Judge passed in the writ petitions is liable to be set aside and is thus, set aside. As a sequel, the respondent is directed to pass orders on the rectification petition filed by the appellant on 30.01.2014, on me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay tax at compounded rate on works contract and its liability to pay purchase tax under Section 12 of the TNVAT Act in view of the alleged purchases effected from the unregistered dealers within the State. After following due procedure, the orders of assessment dated 15.11.2013 for the relevant assessment years, came to be passed stating that the appellant had filed returns in Form L and paid tax at compounded rate at 2% on the premise that they have effected interstate purchases and thus, they were ineligible to opt for payment of tax at compounded rate under Section 6 of the TNVAT Act. 4. Subsequently, the appellant filed a rectification petition dated 30.01.2014 praying for rectification of the impugned orders of assessment dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs, on considering the representation filed on 30.01.2014 after granting the appellant an opportunity of personal hearing. 6. By the impugned order dated 06.08.2021, the learned Judge had dismissed the writ petitions on the premise that the appellant had filed the same without allowing sufficient time to the respondent to look into the representation seeking rectification of the alleged errors apparent on the face of the record in terms of Section 84 of the TNVAT Act observing that such conduct ought not to be encouraged. The learned Judge thereafter proceeded to examine the contents of the rectification petition and found that the reasons for rectification do not fall within the scope of errors apparent on the face of the record, but in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Road Transport Corpn. v. Mohd. Ismail, AIR 1991 SC 1099) . In the instant case, the learned Judge has proceeded to examine and reject the rectification petition, which is a discretion vested with the assessing authority and has thus substituted his views as that of the assessing officer, which is impermissible in law. In this regard, it may be useful to refer to the following judgments: i. State of U.P. And another v. Raja Ram Jaiswal and another, (1985) 3 SCC 131: 16. The High Court was, of course, clearly in error in issuing a mandamus directing the District Magistrate to grant a licence. Where a statute confers power and casts a duty to perform any function before the power is exercise or the function is performed, the Court c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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