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M/s Shri Manikandan Tyres Versus The Assistant Commissioner (CT)

2015 (12) TMI 179 - MADRAS HIGH COURT

Rejection of aplication u/s 84 - Rectification of mistake - Held that:- An opportunity should be given before rejecting the application filed under Section 84 of the Act. As far as the present case is concerned, the same is not provided. When such being the case, there is no justifiable reason for the assessing authority to reject the application filed under Section 84 of the Act - impugned order passed by the respondent dated 09.10.2015 is set aside and the matter is remitted back to the respon .....

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rit petition is taken up for disposal. 2. The petitioner has come forward with this writ petition challenging the order of the respondent dated 09.10.2015. 3.1 The petitioner is a dealer in tyres being distributors/retailers for prominent Tyre Companies like "Michelin", "Appollo" etc. and an assessee on the files of the respondent-Assistant Commissioner (CT), Sankari, Salem District. For the assessment years 2010-11, 2011-12, 2012-13, 2013-14 respectively, the petitioner had .....

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AT Act on 07.10.2015, which is well within the time prescribed under the Act. Further, according to the petitioner, the further rectification of the error caused would help in considerably reducing the unwarranted tax burden that is otherwise payable by the petitioner. 3.3. According to the petitioner, the petitioner earlier filed a writ petition for declaration declaring that Section 19(20) inserted by Amendment Act 22 of 2010 vide notification dated 19.08.2010 and subsequently, altered by Amen .....

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passed by the Division Bench of this Court in W.P.Nos.25992 of 2010 etc. dated 17.07.2013. Aggrieved over the same, the petitioner preferred an SLP before the Hon'ble Supreme Court and the same is pending. 3.4. When that being the position, according to the petitioner, when they are hoping that favourable orders would be passed in the petition filed under Section 84 of the Act, the respondent has simply brushed aside all the contentions raised by the petitioner and rejected the petition as .....

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itrary and illegal. Hence, the petitioner is before this Court. 4. The learned counsel for the petitioner would submit that the incentive schemes extended to the customers do not form part of sale consideration and therefore, inclusion of all the incentives under taxable net is highly arbitrary and illegal. Therefore, Section 84 application was filed. However, according to her, the respondent has erred in rejecting the petition filed by the petitioner under Section 84 of the Act on the ground th .....

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. The learned counsel for the petitioner would further add that if the respondent considered the petition filed under Section 84 of the Act and rectified the error on the face of the records, the entire liability would be wiped out. Hence, the learned counsel for the petitioner has prayed for allowing of the writ petition. 6. The learned Additional Government Pleader (Taxes) would submit that the writ petition challenging the assessment order came to be dismissed by this Court and the SLP filed .....

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disposed of infavour of the Revenue. As against the said order, a Special Leave Petition was filed and the same is pending. In the meantime, pointing out certain errors apparent on the face of the record, the petitioner moved an application under Section 84 of the Act. Without passing any order on merits, the same was rejected by the impugned order. Section 84 of the TNVAT Act empowers the authority to rectify any error apparent on the face of the record. Sub-Section (4) of Section 84 provides .....

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e years from the date of any order passed by it, rectify any error apparent on the face of the record: Provided that no such rectification which has the effect of enhancing an assessment or any penalty shall be made unless such authority has given notice to the dealer and has allowed him reasonable opportunity of being heard. (2) Where such rectification has the effect of reducing an assessment or penalty, the assessing authority shall make any refund, which may be due to the dealer. (3) Where a .....

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