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2014 (9) TMI 916 - HC - VAT and Sales TaxRectification of mistake - application under Section 55 - Held that:- The question as to whether there is any error apparent on the face of the record or not, qualifying a petition for entertainment under Section 55, falls within the jurisdiction of the Tribunal and not within the jurisdiction of the Secretary. Therefore, the Secretary ought to have placed the papers before the Tribunal and it was for the Tribunal to have looked into the matter. Since the Secretary prejudged the issue without being vested any quasi judicial power to do so, the writ petition deserves to be allowed. - Decided in favour of assessee.
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