TMI Blog2010 (2) TMI 1164X X X X Extracts X X X X X X X X Extracts X X X X ..... of proviso to the section 55, no such rectification, which has the effect of enhancing the assessment or any penalty, shall be made unless such authority has given notice to the dealer and has allowed him a reasonable opportunity of being heard - it is not in dispute that under the provisions of Entry Tax Act, the appellant/ assessee should pay 13% entry tax and they had also paid and equally, under the Local Act, the assessee had to pay 8% upto 16.7.1996 towards sales tax and thereafter, for the subsequent assessment years they should pay 11% sales tax, which also they had paid. The percentage of tax to be paid under the respective Acts if considered, the appellant/assessee had to pay excess of tax under the entry tax and therefore, the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax on Entry of Motor Vehicles into Local Areas Act, 1990 (hereinafter referred to as 'the Entry Tax Act'). They had also paid 8% sales tax under the Tamil Nadu General Sales Tax Act (hereinafter referred to as 'the Local Act') upto the period 16.07.1996 and thereafter 11% for the subsequent assessment years. They claimed the proportionate reduction in tax liability in terms of Section 4 of the Entry Tax Act and consequently, refund of the excess tax paid in terms of Section 11 of the Entry Tax Act. As the said claim was negatived, the appellant filed applications before the Assistant Commissioner (CT), Fast Track Assistant Circle (III), Chennai, under Section 55 of the Local Act for rectification. That applications were rej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it could be adjusted by the assessee while paying the sales tax to the extent of the excess amount paid. As far as the factual aspect of the present case is concerned, the appellant, who is also a dealer in automobiles has in fact paid 13% entry tax and 8% and 11% sales tax under the Local Act and by such payments, the appellant has paid excess tax and therefore, the applicability of the provisions of Sections 4 and 11 of the Entry Tax Act cannot be disputed. 5.The appellant made a request for reduction in tax liability and refund of excess amount paid, which was negatived on the ground that there was no excess amount of tax paid and therefore, the appellant had filed applications under section 55 for rectification, on the ground that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt, which are covered on the issue and binding on the authorities have not been considered or when the factual aspect had not been correctly stated, a mistake would occur on the face of record. Factually, it is not in dispute that under the provisions of Entry Tax Act, the appellant/ assessee should pay 13% entry tax and they had also paid and equally, under the Local Act, the assessee had to pay 8% upto 16.7.1996 towards sales tax and thereafter, for the subsequent assessment years they should pay 11% sales tax, which also they had paid. The percentage of tax to be paid under the respective Acts if considered, the appellant/assessee had to pay excess of tax under the entry tax and therefore, the finding of the authority that there was no e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quirement for rectification is that the mistake must be a rectifiable mistake and the same must be apparent from the record. The facts of the present case also falls within the law laid down by the Apex Court in the above judgments. 10.There is one more aspect in this case and that is, even when the judgment of the Courts are produced for entitlement of reduction in tax and consequent refund and when the same has not been taken into consideration, it could be termed to be a mistake apparent from the record and the same could be rectified, as has been held by the Supreme Court in Assistant Commissioner of Income-tax v. Saurashtra Kutch Stock Exchange Ltd., (2008) 305 ITR 227. 11.We may also refer to the object of the Entry Tax Act, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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