TMI Blog1976 (7) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... rors. The assessing authority on 15th April, 1968, passed an order stating that the request for the revision of the assessment could not be complied with as the assessment of the dealer for the year 1965-66 has already become final. Against this order, the dealer preferred an appeal to the Appellate Assistant Commissioner in Appeal No. 336 of 1968. The appellate authority also dismissed the appeal. Thereafter the dealer preferred a further appeal to the Sales Tax Appellate Tribunal, Madras, and the Tribunal by its order dated 3rd February, 1971, allowed the appeal and purported to rectify the error said to have been present in the order of the assessing authority. It is to revise this order of the Tribunal, the present petition has been fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority against which an appeal lay to the Appellate Assistant Commissioner. An order under section 55 is not one of the orders made appealable under section 31. Consequently, any order passed by the assessing authority either rectifying the error or refusing to rectify the error would not be appealable under section 31 to the Appellate Assistant Commissioner. It is in this context the decision of this court referred to above becomes relevant. In that case, the assessing authority actually allowed the application for rectification made by the assessee and, therefore, rectified the error said to have been present in its earlier order. The question for consideration was whether such an order was appealable or not. This court held that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment and an order rejecting an application for rectification. In one case, there is a positive action taken by the assessing authority which has the effect of destroying the finality of the original assessment order and thereby reopening the assessment order itself. On the other hand, in the latter case, the assessing authority refuses to interfere with the original order and that order is allowed to remain intact. If so, there is no question of any assessment within the scope of section 12 being made when the assessing authority refuses to interfere with the original order and allows that order to remain intact by rejecting the application for rectification of the alleged error. We may also point out in this context that by Tamil Nadu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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