TMI Blog2017 (10) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... o rectify any error apparent on the face of the record. The statute does not state that such power can be exercised only to correct arithmetical or clerical errors. The language employed in Section 84 of the Act would confer power on the authority to review its decision, if there is error apparent on the face of the record. The respondent should have passed a speaking order as to why he was convinced that there is no error apparent on the face of the record. It is not enough to refer to Section 84 and state that there is no error apparent on the face of the record - matter is remanded to the respondent for fresh consideration - petition allowed by way of remand. - W.P.Nos.3871 & 3872 of 2017 and W.M.P.Nos.3933 & 3934 of 2017 - - - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner has approached the respondent by filing petitions under Section 84 of the Tamil Nadu Value Added Tax Act for both the assessment orders vide petitions dated 18.11.2016. 4. At this juncture, it is to be pointed out that the basis of the assessment itself was by sourcing some data from the Customs Department and alleging that the petitioner has effected import purchases from other countries to the value of ₹ 1,02,69,325/-. What is interesting to note is that the allegation against the petitioner for both the assessment orders is identical and the proposal was identical and the tax which has been demanded from the petitioner in the assessment orders dated 08.12.2015 is also identical. It is rather strange as to how there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has not furnished the same and has rejected the petition filed under Section 84 of the Tamil Nadu Value Added Tax Act stating that there is no error apparent on the face of the record. The power conferred on the respondent under Section 84(1) of the Act is a power to rectify any error apparent on the face of the record. The statute does not state that such power can be exercised only to correct arithmetical or clerical errors. The language employed in Section 84 of the Act would confer power on the authority to review its decision, if there is error apparent on the face of the record. Thus, the respondent should have passed a speaking order as to why he was convinced that there is no error apparent on the face of the record. It is not eno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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