TMI Blog1971 (8) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... year 1964-65. The order of assessment is dated 29th January, 1966. Aggrieved against the said order, which was apparently made not after a scrutiny of the accounts, the petitioner filed an appeal and obtained relief in part. The Appellate Assistant Commissioner's order is dated 10th August, 1966, and it has become final. After the disposal of the appeal, the petitioner filed a petition dated 9th November, 1966, before the second respondent claiming that a turnover of Rs. 4,73,732.31 ought not to have been included in the original assessment proceedings as assessable turnover under the Madras General Sales Tax Act, as the said turnover related to inter-State purchase of cotton from outside the State and in consequence was not liable to tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , if these had been clearly and explicitly spelt out (and these are really matters within the peculiar knowledge of the petitioner), then I might have stretched a point. Even before me this has not been done. The presumption of the case invoking section 55 can hardly be considered adequate to call for intervention after this lapse of time." The Board, therefore, on the merits of the materials placed before it (which means no materials in the instant case), found, as a fact, that there was no justification for rectification. As against this, the present writ petition has been filed. Mr. Srinivasan, the learned counsel for the petitioner, urges that in a case like this, where the material disclosed that the turnover in question ought not to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the latest before the Board of Revenue when he reagitated the matter once again, then at least the petitioner's bona fides can be accepted and the presumption can be raised that there was some material which escaped the attention of the authorities and justice required that amends should be made for the purpose. But the petitioner, though he had material with him, never attempted to produce the same and it was this which provoked the Board of Revenue to state that it would have at least heard the petitioner on merits, if material had been placed before it to rescrutinise the subject. As on date, and in the records produced pursuant to the issuance of the rule nisi, there is nothing to indicate that the petitioner ever placed any material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rState sales and that the assessing authority having dealt with those transactions as intra-State sales, there was an error apparent. The distinguishing feature in that case was that the court was apprised of the materials, and records were placed before it to consider whether there was an error apparent on the record at all. As against this, the petitioner herein consistently failed to discharge his duty to satisfy the authorities, up to the level of the Board of Revenue that the transactions in question were inter-State transactions and were not liable to be dealt with under the Madras General Sales Tax Act, 1959. There is yet another point which is against the petitioner. In Madras Auto Service Private Limited v. Joint Commercial Tax O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eek for rectification of alleged mistakes in the original order of assessment but he should seek for such a relief only as against the final subsisting order which is implementable in law and enforceable by the revenue, viz., the appellate order. I have made this position clear on an earlier occasion in W.P. No. 2750 of 1968(1). There I have observed that once the original order becomes merged with the appellate order, then there is a substitution of the original order in all aspects of law and, indeed, factully as well, and that any attempt to rectify the original order, which should be deemed to be non est is a futile one. In this view of the matter also the petitioner cannot succeed. For the reason that the appropriate authorities, f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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