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2017 (8) TMI 50 - HC - VAT and Sales TaxPower to rectify any error apparent on the face of the record - how an application under Section 55 of the TNGST Act should be considered by the first respondent or that matter, the Assessing Officer or the Appellate Authority? - Held that: - A reading of the impugned order would show that the first respondent had very serious reservations about the order passed by the first respondent dated 02.05.2007. However, the first respondent, while exercising its jurisdiction under Section 55 of the Act cannot act as an appellate authority or a reviewing authority over the earlier order and the power is confined only to see whether the order requires a rectification. Thus, without noting this subtle, but very important legal distinction, the first respondent has made certain observations and did not go into the specific aspect raised by the petitioner with reference to the provision of the Additional Sales Tax Act. Therefore, the order passed by the first respondent calls for interference. The first respondent was required to consider only whether there was an error apparent on the face of the record and the error pointed out by the petitioner was not an error apparent on the face of the record. Unfortunately, the first respondent proceeded to re-examine the entire matter and opined that the earlier order, dated 02.05.2007, was not tenable, but thought fit to make an observation that they at this stage, cannot go into the merits of the case. Petition allowed - decided in favor of petitioner.
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