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2016 (1) TMI 509 - HC - VAT and Sales TaxRectification of error apparent on the face of the orders of revised assessment - Tamil Nadu Value Added Tax Act, 2006 (TNVAT) - scope and jurisdiction of the first respondent, while exercising powers u/s 84 - Held that:- the power of the first respondent under Section 84 of the TNVAT Act, 2006 is neither limited nor circumscribed as understood by the first respondent in the impugned orders. As pointed out by the Honourable Division Bench, an order passed contrary to the provisions of the statute or the judgments of the High Court or the Supreme Court, which are covered on the issue and binding on the Authorities, when not considered or when the factual aspect has not been correctly stated, a mistake would occur on the face of the record. It has to be undoubtedly held that the impugned orders do not address the real issue and that the finding rendered by the first respondent in the penultimate paragraph of the impugned orders is not legally tenable. One more error, which is apparent on the face of the orders passed by the first respondent, is that there is no endeavour made by the third respondent to examine as to whether the error sought to be pointed out by the petitioner was an error apparent on the face of the records. However, being guided by the principle that only the arithmetical and clerical errors could be corrected, the first respondent rejected the petitions under Section 84 of the TNVAT Act, 2006. Hence, the impugned orders call for interference on this technical ground. The writ petitions are allowed, the impugned orders are set aside and the matters are remitted back to the first respondent for fresh consideration - matter remanded back - Decided in favor of assessee.
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