GLAND PHARMA LTD. Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) This writ petition has been filed for the issuance of certiorarified mandamus to call for the records of the respondent in CST 813611 2004-05 and quash the order dated November 6, 2007 passed therein and further direct the respondent herein to accept and pass orders on the petition filed by the petitioner on June 18, 2007 under section 55 of the Tamil Nadu General Sales Tax Act 1959. The writ petition challenging the impugned order passed by the Commercial Tax Officer, T. Nagar (North), Assessment Circle, Chennai, is not maintainable for the following reasons:

(2.) The petitioner states that the said letter was not considered and has been rejected by the authority stating that the rectification application filed under section 55 of the TNGST Act read with section 9(2A) of the CST Act, 1956, cannot be entertained to revise the assessment order.

(3.) Considering the facts and circumstances of this case, I am of the view that the request has been rightly rejected by the authority as there is a difference between the review and rectification of the order. Rectification of error apparent on the face of the record can be done only with regard to the clerical or mathematical error for the purpose of corrections whereas the petitioner having failed to submit relevant records of assessment has now brought new records, after the assessment is over and asking for a review of the order by filing the rectification application and the same cannot be permitted under law. There is no illegality or infirmity in the order rejecting such application and it is not in consonance with the decision in 1960 Income-tax Officer, Always v. Asok Textiles Ltd., 1961 41 ITR 732 . In view of the same, the writ petition is dismissed as devoid of merits. No costs. Consequently, connected M.P. is also closed.