Heard Mr. N. Inbarajan, the learned counsel appearing for the petitioner, and Mr.K.Venkatesh, the learned Government Advocate for the respondent.
2. This Writ Petition, which was initially filed before the Tamil Nadu Taxation Special Tribunal, as Original Petition has been transferred to the file of this Court and re-numbered as Writ Petition No.2397 of 2006.
3. The petitioner has impugned the proceedings of the respondent, dated 05.12.2003, by which, the respondent refused to entertain the Application filed by the petitioner under Section 55 of the Tamil Nadu General Sales Tax Rules, 1959 (TNGST Act) for rectification of the assessment order, dated 22.03.2001, for the assessment year 1999-2000. The reason assigned by the respondent is that, the time for preferring Appeal as against the assessment order is over, and therefore, the Petition cannot be accepted.
4. The view taken by the respondent is incorrect, because, Section 55 of TNGST Act does not prescribe any time limit. That apart, the Petition for rectification appears to have been filed not very belatedly, and in the Petition, the petitioner has pointed out certain errors, which are errors apparent on the face of record. This Court, being satisfied that the impugned order has been passed on untenable grounds, is inclined to interfere with the same. Accordingly, the Writ Petition is allowed and the impugned order is set aside, and the matter is remanded to the respondent for fresh consideration, who shall consider the Application filed by the petitioner under Section 55 of the TNGST Act, dated 15.11.2003, and afford an opportunity of personal hearing to the Authorized Representative of the petitioner, and pass orders on merits and in accordance with law. No costs.
01.08.2017 Index : Yes/no sd To The Deputy Commercial Tax Officer, Attur (Town) T.S.Sivagnanam, J.
sd Writ Petition No.2397 of 2006 01.08.2017