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

2015 (12) TMI 1338 - MADRAS HIGH COURT

Rectification of mistake - Opportunity of hearing - Section 84 of TNVAT - Held that:- Admittedly, as against the assessment order, a writ petition was filed before this Court, which was disposed of in favour 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 sa .....

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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. 1 & 2 of 2015 - Dated:- 4-11-2015 - R. Mahadevan, J. For the Appellant : R. Hemalatha For the Respondent : Mr. S. .....

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ies like "Michelin", "Appollo" etc. and an assessee on the files of the respondent-Assistant Commissioner (CT), Sankari, Salem District. For the assessment year 2009-10, the petitioner had duly reported a total and taxable turnover by way of monthly returns filed in Form I and the same is deemed to have been accepted and originally assessed in terms of Section 22(2) of the TNVAT Act, 2006 and the output tax due was adjusted from the ITC. 3.2 According to the petitioner, on 16 .....

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tioner, 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 petitio .....

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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 not entertainable vide proceedings dated 09.10.2015. 3.5 That apart, according to the petitioner, notwithstanding the fact that the petitioner has filed SLP, the respondent has got power under Section 84(4) of the Act, to entertain the petition filed by the petitioner and there is no bar .....

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bitrary and illegal. Therefore, Section 84 application was filed. However, according to him, the respondent 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'bl .....

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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 before the Hon'ble Supreme Court as against the said order is pending and since there was no mistake apparent on the face of the record, the respondent has rightly not entertained the rectification petition. Hence, he prayed for dismissal of the writ petition. 7. I have considered the .....

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y 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 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. 9. At this juncture, it is useful to refer to Section 84 of the TNVAT Act, which reads as .....

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