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TMI Blog2016 (10) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued by the first respondent, returning appeal petitions filed by the petitioner against the rectified assessment orders, as being not maintainable. The reason for returning the appeal petition is on the ground that the appeals have been presented after a gap of more than ten months from the date of original order of assessment, i.e. 5.8.2015 and in the rectified order passed by the Assessing Officer dated 1.6.2016, excepting for the tax paid particulars, all other matters are identical to that of the original assessment order. 4. The legal issue to be determined is as to what would be the effect of a rectified order? 5. This issue is no longer res integra and has been decided by the Hon'ble Division Bench of this Court in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9, inserted by Amendment Act No. 31 of 1972, providing for appeal and revision remedy when an order of rectification is made, and not when the authority concerned refuses to pass an order of rectification. 7. Similar view was also taken in the decision of this Court reported in 114 STC 359 STATE OF TAMIL NADU v. SPEEDLINE AGENCIES. This Court, in paragraph 5 of the judgment, pointed out as follows:- "Any order made by an authority declining to correct any alleged errors has the effect of leaving the original order intact. It is only when rectification is ordered, and as consequence, one of the 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. Tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal before the Appellate Authority and has preferred the same. However, the appeal has been returned by the Appellate Authority as not maintainable. The reason assigned in the return memo is not sustainable for the simple reason that unless and until the tax paid by the petitioner is recorded in the order of assessment, the petitioner would not be in a position to work out his remedy before the Appellate Authority. Therefore, it is not a minor issue as pointed out by the Appellate Authority. 7. At this juncture, it would be worthwhile to refer to the decision of the Hon'ble Full Bench of this Court in the case of State of Tamil Nadu vs. E.P.Nawab Marakkadai, [1996(100) STC 1]. 8. The question which arose for consideration before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of remand for the reasons above mentioned and direct the Appellate Assistant Commissioner to pass fresh order on merits and in accordance with law in the light of our observations contained in this judgment." 9. Thus by applying the legal position as enunciated above, it has to be held that limitation for filing the appeal would commence from the date of receipt of the rectified order i.e. dated 1.6.2016 and if the said date is reckoned, then the appeal petition is still within the period of limitation. 10. Accordingly, the Writ Petitions are partly allowed and the impugned return memos are set aside, leaving it open to the petitioner to raise all the contentions before the Appellate Authority. The petitioner is directed to re-pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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