TMI Blog2014 (3) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... e parties is aggrieved by such modification, a remedy is required to be provided. For that purpose Section 55(4) of the Act has been introduced. That new sub-section (4) of Section 55 does not confer a right on an applicant who successfully seeks rectification, to file appeal or revision against the order declining to rectify. If the authority which made the original order is of the view that there are in fact no errors in the order which need to be rectified, or can be rectified under Section 55 of the Act, no further proceedings can be taken by applicant, against the refusal of the authority to make an order in favour of the person applying for rectification - Following decision of STATE OF TAMIL NADU v. SPEEDLINE AGENCIES [1997 (8) TMI 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod from 1.4.96 to 16.7.96 was wrongly assessed at 1.5% as against 2% tax leviable. Thus, referring to the letter of the Special Commissioner and Commissioner of Commercial Tax, dated 6.1.1998, the Assessing Officer held that when the taxable turnover for the period from 1.4.1996 to 31.7.1996 exceeded ₹ 1 crore but was below ₹ 5 crores, additional sales tax was to be levied without making any deduction of basic exemption of the first ₹ 10 lakhs turnover at 2%. Accordingly, the order of rectification was made under Section 55. Hence, revision was made as against this order. 3. The assessee went on appeal before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner, following the decision of this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication for rectification and thereby rectifying or modifying the original order of assessment and an order rejecting an application for rectification. When the rectification proceedings resulted in a positive action, which has the effect of destroying the finality of original assessment, thereby reopening the assessment order itself, then the provisions relating to appeal would lie. On the other hand, when the Assessing Officer refuses to interfere with the original order and that order is allowed to remain intact, the said order would not be amenable normally to appeal remedy. In so holding, this Court referred to the provisions under Section 55(4) of the Tamil Nadu General Sales Tax Act, 1959, inserted by Amendment Act No. 31 of 1972, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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