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2020 (12) TMI 530 - HC - VAT and Sales TaxAttachment of petitioner Bank Account - clerical and arithmetical mistake or not - whether the application/representation made by the petitioner, to the effect that the demand made by the assessing authority is not enforceable as the unit of the petitioner is in economic zone and the alleged illegality in the order falls within the ambit of words “clerical and arithmetical mistake” as in Rule 60 of A.P. VAT Rules? HELD THAT:- From Rule 60 of A.P. VAT Rules, it is clear that an application seeking correction of errors can be made within four years from the date of the order, provided there is a clerical or arithmetical error in the order. Therefore, the objection raised by the respondent that the petitioner has come to the court at a belated stage may not be correct. But, the issue is whether there was a clerical or arithmetical error in the order dated 20.3.2018. The material placed before the court would show that the petitioner herein never challenged the assessment order wherein the petitioner was demanded to pay a sum of ₹ 2,34,369/- as CST for the assessment year 2013-2014. The said order has become final. For reasons best known, two years later i.e., in the month of October, 2020, the petitioner made a request for the relief referred to earlier. Definitely, the reasons for alteration of the relief or modification of the relief as urged in the representation cannot be called as a clerical or arithmetical error. As seen from his representation, the plea of the petitioner is that the demand made is not executable against the petitioner. If that is so, the remedy for the petitioner would be to challenge the order passed by the authority in the year 2018. But, without doing so, allowed the order to attain finality and thereafter, has come forward with a request in the form of a representation indirectly seeking reopening of the assessment. If the said representation is allowed to be adjudicated, the same would amount to reviewing of the assessment by the very same authority, who has passed the assessment order or reopening of the assessment. In the absence of any provision for reviewing the order, we hold that there is no error, falling within the parameters of Rule 60 of A.P. VAT Rules, warranting interference under Article 226 of the Constitution of India. Petition dismissed.
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