INDHU WHEELS Vs. JOINT COMMISSIONER

JUDGEMENT

(1.) HEARD both sides.

(2.) A re'sume' of facts absolutely necessary and germane for the disposal of this Writ Petition would run thus: the Writ Petitioner is undoubtedly an assessee under the Tamil Nadu General Sales Tax Act. The petitioner submitted two representations dated 12. 11. 2003 to the Deputy Commercial Tax Officer III, Tuticorin, who is the assessment authority, with the following prayers:

(3.) THE learned counsel for the petitioner would explain and expound that those representations were focused on the main ground that the entry tax was collected for various vehicles at the time of those vehicles having been brought into Tamil Nadu and subsequently at the time of the petitioner paying sales tax, he is entitled to adjust correspondingly in the sales tax payable; while showing the closing stock of the first sales of vehicles by the petitioner in stead of showing the number of vehicles as 94, it was shown as 201 and according to the learned counsel for the petitioner it is only an error which crept in; the assessing authority as per Section 55 of the Tamil Nadu General Sales Tax Act is having the right to rectify it once he get satisfied that it is only an error; those representations also were to that effect; but the assessing authority simply rejected it without even considering it; since, there are no appeal provisions as against such refusal to consider that request, the revisional authority was approached under Section 33 of the Tamil Nadu General Sales Tax Act, but that authority in its cryptic order dismissed it without assigning any reason as against which second revisional authority was approached as per Section 35 of the Tamil Nadu General Sales Tax Act and that authority also dismissed it summarily without assigning any reason and as against which alone this Writ Petition has been filed.