B.K. AND Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioner has come up with the present writ petitions challenging two orders of the respondent, one passed under Tamil Nadu General Sales Tax Act, 1959, and another passed under Central Sales Tax Act, 1956, for the assessment year 2004 -05.

(2.) HEARD Mr. M. Desingu, learned Counsel for the petitioner. Mr. R. Mahadevan, learned Additional Government Pleader (T), takes notice for the respondent.

(3.) THE respondent has rejected the application under Section 55 for a revision on the ground that the revision under both the Acts is not permissible. Such a view has been taken on the ground that the assessing authority has no power to change the rate of tax.