TMI Blog2017 (10) TMI 1362X X X X Extracts X X X X X X X X Extracts X X X X ..... d reference application has been allowed to be converted into rectification application under Section 71 of the Act of 1994 immediately and without notice in writing as required under second proviso to sub-section (1) of Section 71 of the Act of 1994 - original application was filed for making reference to this Court, in that event, application for rectification ought not to have been entertained by the Board of Revenue that too without statutory notice prescribed under the Act of 1994 to the petitioners. The impugned order dated 26.9.2003 and consequential orders passed by the Board of Revenue qua the petitioners herein are hereby set aside - the matter is remitted to the Commercial Tax Tribunal, who shall hear the parties and consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Tax Act, 1994 (hereinafter called as 'Act of 1994'), the impugned order passed by the Board of the Revenue on the rectification application moved by the respondents does not come within the purview of rectification and in fact, it amounts to reviewing their earlier order which was not permissible under Section 71 of the Act of 1994. They would also submit that applications for reference filed by the respondents under Section 70 of the Act of 1994 were converted by the Board of Revenue to the applications for rectification of mistakes under Section 71 of the Act of 1994, but no notice in writing was issued and served to the petitioners under second proviso to sub-section (1) of Section 71 of the Act of 1994 and the petitioners hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the dealer a reasonable opportunity of being heard. (2) Where on an application made by a dealer for the rectification of any order, the order is not rectified within the period specified in subsection (1), the applicant shall be entitled to have the order rectified in accordance with his application and accordingly the Commissioner shall rectify the order, and where in proceedings initiated suo motu the order is not passed within the time specified in sub-section (1), the proceedings shall stand abated: Provided that nothing herein shall preclude the Commissioner from exercising powers under any other provisions of this Act. (3) (a) The provisions of sub-section (1) and subsection (2) shall apply to the rectification of a mistake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26th September, 2003. In the meanwhile, on 22.9.2003 the respondents preferred applications for conversion of reference into rectification applications and thereafter on 26.9.2003 the Board of Revenue converted the reference applications into rectification applications under Section 71 of the Act of 1994 and passed the impugned order holding that the petitioners are not entitled for set off, thereby reviewed its earlier order dated 27.1.2000. 7. The application was made under Section 70 (1) of the Act of 1994 before the Board of Revenue for making reference to this Court for consideration on the question of law, but that was not done and reference application has been allowed to be converted into rectification application under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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