TMI Blog1971 (9) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner was assessed on its own returns. It appears, that for the years 1961-62 and 1962-63 the petitioner filed appeals questioning the assessments both on the ground that it was not a dealer and also on the ground that the assessment orders were wrong in other particulars. But, for the years commencing from 1963-64 and ending with 1965-66, the petitioner had not even filed appeals before the appellate authority and took the assessment orders as final. Writ Petitions Nos. 3217, 3218 and 3219 of 1969 deal with the assessments under the Central Sales Tax Act for the years 1965-66, 1963-64 and 1964-65, respectively. W.P. No. 3220 of 1969 relates to the assessment order made under the Madras General Sales Tax Act for the year 1965-66. As alre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... end that even though the petitioner took the original assessment orders for the relative assessment, years in question as final and conclusive and binding on it, yet so long as the applications for rectification are within time and as provided for under section 55 of the Act, they have to be considered by the statutory authority and dealt with accordingly. Though he would state that the provocation for the filing of the applications under section 55 is not any decision of a competent court as such, such as the High Court or the Supreme Court, yet he had to concede that these applications were filed only after the Tribunal disposed of the petitioner's appeals for the years 1961-62 and 1962-63. According to the learned counsel, the order of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not liable to pay it at all. The second thing which a person placed in the situation as the petitioner would normally do is to place such material before the assessing authority to contend that his status is such that he cannot be characterised as a dealer and, therefore, he is beyond the pale of taxation. The petitioner in the instant case did not even raise any formal protest before the assessing authority, nor did it pursue the matter in appeal before the higher hierarchy, so that it could get relief from them on the ground that it is not at all liable to tax. In such a situation, I have expressed the view in W. P. No. 4013 of 1967(*) as follows: "In a given case where the assessee fails to advert to a particular circumstance or de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of that authority. In the instant case, no such error appears, because the assessing authority was not called upon to decide whether the petitioner was a dealer or not. Therefore, the record would not contain any apparent error which is liable to be rectified under section 55(1) of the Madras General Sales Tax Act. I am unable to agree that a person who is indiligent and who does not raise a ground challenging the process of assessment itself can have a right to take advantage of the provision, namely, section 55(1), though within the time prescribed and contend to the contrary, and particularly maintain that the very assessment proceedings are erroneous because he does not satisfy the status of a dealer. That would be to keep every or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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