TMI Blog2015 (12) TMI 1338X X X X Extracts X X X X X X X X Extracts X X X X ..... he record. Sub-Section (4) of Section 84 provides exercise of powers under Sub-section (1) by the assessing authorities even though the original order of assessment, if any, passed in the matter has been the subject matter of an appeal or revision. - 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 respondent - Decided in favour of assessee. - WP No. 35601 of 2015, M P Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 Amendment Act 42 of 2010 to be made effective retrospectively from 01.01.2007 as beyond the legislative competence of the State under Entry 54 of List II to the VII Schedule to the Constitution of India as infringing Articles 14 and 19(1)(g) of the Constitution of India and unenforceable. The petitioner also challenged the assessment proceedings for the years 2009-10 to 2013-14 before this Court in W.P.Nos.11126 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has erred in rejecting the petition filed by the petitioner under Section 84 of the Act on the ground that the petitioner has challenged the assessment proceedings so also Section 19(20) inserted by Amendment Act 22 of 2010 vide notification dated 19.08.2010. He would further add that it is not in dispute that the writ petitions filed were dismissed and SLP is pending before the Hon'ble Supreme Court. However, according to him, when Section 84(4) of the Act empowers the respondent to entertain the petition filed by the petitioner, the respondent cannot reject the petition on flimsy grounds. 5. The learned counsel for the petitioner would further add that if the respondent considered the petition filed under Section 84 of the Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter has been the subject matter of an appeal or revision. 9. At this juncture, it is useful to refer to Section 84 of the TNVAT Act, which reads as follows:- 84. Power to rectify any error apparent on the face of the record:- (1) An assessing authority or an appellate or revising authority (including the Appellate Tribunal) may, at any time within five 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 eff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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