Mr.K.Venkatesh, learned Government Advocate, takes notice for the respondent and by consent of the parties, the main writ petition itself is taken up for final disposal.
2. Though this writ petition is filed challenging the order of assessment passed by the respondent dated 15.09.2016, the learned counsel for the petitioner submits that since there is an error apparent on the face of the order itself, she may be permitted to file an application under Section 84 of the TamilNadu VAT Act, 2006, seeking for rectification of such mistake.
3. Learned Government Advocate submitted that if the petitioner is having a point for filing a rectification application under section 84 of the said Act, it is for him to do so as the limitation for such filing has not expired so far.
4. Consideirng the above stated facts and circumstances, this writ petition is disposed of with liberty to the petitioner to file such an application within a period of two weeks from the date of receipt of a copy of this order. On receipt of such application, the respondent shall consider the same on its own merits and pass orders in accordance with law within a period of two weeks thereafter. It is made clear that this Court has not expressed any view on the merits of the claim made by the petitioner as it is for him to work out his remedy before the respondent . Till an order is passed in the said application, the respondent shall not take any coercive steps against the petitioner. If no application is filed within the time stipulated by this Court, it is open to the respondent to proceed against the petitioner in accordance with law in pursuant to the order impugned in this writ petition. No costs. Consequently, connected miscellaneous petitions are closed.
06.04.2017 Speaking / Non speaking Index : Yes / No vsi To The Assistant Commissioner (CT), Bhavani, Erode District.
K.RAVICHANDRABAABU,J.
vsi W.P.No.8209 of 2017 06.04.2017 http://www.judis.nic.in