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2021 (8) TMI 247 - HC - VAT and Sales TaxValidity of assessment order - demand of tax - case of petitioner is that the assessment order suffered from errors apparent on the face of record - HELD THAT:- Since the mistake pointed out by the petitioner is an error apparent on the face of record, the representation submitted by the petitioner seeking to rectify the said error, may be directed to be disposed of by the respondent. This Court, without going into the merits of the case, directs the respondent to consider the representation dated 30.12.2019, if not considered earlier, and pass appropriate orders, on merits and in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of six weeks, from the date of receipt of a copy of this order. Petition disposed off.
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