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2021 (9) TMI 201 - MADRAS HIGH COURTPower to rectify mistake - error apparent on the face of record - submission of C-forms earlier with a request to recompute the demand on the basis of the same, but the same has not been considered while making the impugned assessment - Section 84 of TNVAT Act - HELD THAT:- A careful perusal of Section 84 of TNVAT Act and more particularly the language in which Section 84 of TNVAT Act is couched, makes it clear that it is a provision which is for rectifying errors apparent on the face of the record and such power is vested with the Assessment Authorities, Appellate Authorities and Revisional Authorities besides Tribunals. This provision is akin to Section 152 of 'the Code of Civil Procedure, 1908'. Therefore, in assessment proceedings, if there is grievance qua certain points raised or certain materials placed before original authority not having been considered, that can qualify as a ground for appeal but cannot be slithered through as a rectification. Rectification is necessarily for errors that may have crept in and more particularly, errors which may have crept in inadvertently. Therefore, Section 84 of TNVAT does not come to the aid of writ petitioner in the captioned writ petitions. Principles qua alternate remedy - HELD THAT:- There is no impediment whatsoever for writ petitioner to file statutory appeal under Section 51 of TNVAT Act. This is more so, as this is the second round of litigation. Therefore, there is no reason much less compelling reason to demonstrate that the appeal remedy cannot be resorted to in the case on hand - this Court is informed that owing to earlier rounds of litigation, already certain deposits have been made by assessee and that there is also a time frame for preferring the appeal. Writ Petitions are disposed of, holding that it is for writ petitioner to avail alternate remedy under Section 51 of TNVAT Act - Petition disposed off.
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