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M/s. Madras Hotel Asoka (P) Ltd. Versus The Assistant Commissioner (CT)

2016 (12) TMI 692 - MADRAS HIGH COURT

Validity of assessment order - rectification of mistake - Section 84 of the Act - Held that: - the language employed in the said provision confers power on the Assessing Authority or an Appellate or Revising Authority including the Appellate Tribunal 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. Thus, if the dealer is able to point out the errors which are apparent on the face of the record, then obviously the Authori .....

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2013 rejecting the petitioner's application under Section 84 of the Act is set aside and the matter is remanded to the respondent for fresh consideration. The respondent shall re-consider the petitioner's application for rectification of error dated 13.12.2013, afford an opportunity of personal hearing and after considering the matter in its entirety, pass a speaking order on merits and in accordance with law on the two issues which have been pointed out by the petitioner, namely, with regard to .....

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idavit filed by the respondent. 2. The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax, 2006 (TNVAT Act) (hereinafter referred to as the Act ). In these writ petitions, the petitioner has challenged the orders of assessment for the year 2008-2009 and 2009-2010 respectively and the challenge is confined only to two issues, namely, regarding the purchase turnover in which tax has been levied under Section 12 of the Act and with .....

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posal. Thus the exemption to the tune of ₹ 71,69,340/- for the assessment year 2008-09 and ₹ 70,70,875/- for the assessment year 2009-2010 was granted in favour of the petitioner. The petitioner's case is that though such a finding was recorded by the Assessing Officer in the assessment orders while computing the tax in paragraph 24/25 of the assessment orders, the purchase turnover taxable under Section 12 has been included. This according to the petitioner is an error apparent .....

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hile completing the assessment has brushed aside the records and erroneously rendered a finding that these are the income earned by the dealer in the course of hotel business. Since the finding rendered by the Assessing Officer on these two issues, according to the petitioner was an error apparent on the face of the record, they filed an application under Section 84 of the Act for rectification of the mistake. Though other grounds were raised, since the appeal is pending in respect of other grou .....

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ds. 4. In the counter affidavit filed by the respondent, the above mentioned fact have not been controverted. But curiously enough in paragraph 9 of the counter affidavit, a stand has been taken that the petitioner has not filed any documents and details relating to the exempted sale to prove that the sales are eligible for exemption. Thus the averment in paragraph 9 of the counter affidavit is wholly inconsistent with the finding recorded in the assessment orders where the benefit of exemption .....

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