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2016 (1) TMI 509 - MADRAS HIGH COURT

2016 (1) TMI 509 - MADRAS HIGH COURT - TMI - Rectification of error apparent on the face of the orders of revised assessment - Tamil Nadu Value Added Tax Act, 2006 (TNVAT) - scope and jurisdiction of the first respondent, while exercising powers u/s 84 - Held that:- the power of the first respondent under Section 84 of the TNVAT Act, 2006 is neither limited nor circumscribed as understood by the first respondent in the impugned orders. As pointed out by the Honourable Division Bench, an order pa .....

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ot legally tenable. One more error, which is apparent on the face of the orders passed by the first respondent, is that there is no endeavour made by the third respondent to examine as to whether the error sought to be pointed out by the petitioner was an error apparent on the face of the records. However, being guided by the principle that only the arithmetical and clerical errors could be corrected, the first respondent rejected the petitions under Section 84 of the TNVAT Act, 2006. Hence, the .....

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nnamalai, AGP ORDER Heard Mr.Joseph Prabhakar, learned counsel appearing on behalf of Mr.G.Vijayakumar, learned counsel on record for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader accepting notice for the respondents. By consent, the writ petitions are taken up for final disposal. 2. The petitioner is a registered dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter called the TNVAT Act, 2006) and the provisions of the Central Sa .....

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ich, the petitioner did not file any appeal, but filed petitions under Section 84 of the TNVAT Act, 2006 to the third respondent stating that there is an error apparent on the face of the orders of revised assessment and requested the third respondent to exercise his powers under Section 84 of the TNVAT Act, 2006 and consider their case. 4. The petitioner also filed their written submissions before the first respondent. Thereafter, the first respondent issued a notice to the petitioner granting .....

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pugned orders, it is seen that the first respondent did not examine the merits of the petitions filed under Section 84 of the TNVAT Act, 2006, but rejected them at the threshold on the ground that they are not maintainable. 6. The legal issue would be as to the scope and jurisdiction of the first respondent, while exercising powers under Section 84 of the TNVAT Act, 2006. This issue is no longer res integra, as it has already been decided by the Honourable Division Bench of this Court in Khivraj .....

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d. Section 55 of the Tamil Nadu General Sales Tax Act empowers either an Assessing Authority or an Appellate Authority or a Revisional Authority including the Appellate Tribunal to pass an order to rectify any error apparent on the face of record. Such a power could be exercised by the respective Authorities at any time within a period of five years from the date of any order passed by the respective Authorities. Nevertheless, in terms of proviso to the said Section, no such rectification, which .....

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t of the High Court or the Supreme Court, which are covered on the issue and binding on the Authorities, have not been considered or when the factual aspect had not been correctly stated, a mistake would occur on the face of record..... 9. The Apex Court in Commissioner of Central Excise, Calcutta Vs. A.S.C.U. Ltd. [(2003) 151 ELT 481] has held that a rectifiable mistake is a mistake, which is obvious and not something, which has to be established by a long drawn process of reasoning or where tw .....

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istake and the same must be apparent from the record. The facts of the present case also falls within the law laid down by the Apex Court in the above judgments. 10. There is one more aspect in this case and that is even when the judgment of the Courts are produced for entitlement of reduction in tax and consequent refund and when the same has not been taken into consideration, it could be termed to be a mistake apparent from the record and the same could be rectified, as has been held by the Su .....

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tion 84 of the Tamil Nadu Value Added Tax Act deals with power to rectify any error apparent on the face of the record. Sub-Section (1) states that the Assessing Authority or an Appellate Authority or Revisional Authority including the 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. Therefore, the power conferred under Section 84(1) on the Assessing Authority is a power to rectify any error apparent on the .....

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dent in the impugned orders. As pointed out by the Honourable Division Bench, an order passed contrary to the provisions of the statute or the judgments of the High Court or the Supreme Court, which are covered on the issue and binding on the Authorities, when not considered or when the factual aspect has not been correctly stated, a mistake would occur on the face of the record. 9. Furthermore, a rectifiable mistake is a mistake, which is obvious and not something, which has to be established b .....

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