RAZIA TRADERS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THE appellant filed rectification petitions in respect of the orders passed by this Tribunal in T.A. No. 458/94 and 459/94 dated 13th August, 1997. According to the petitioner, the orders of this Tribunal suffered from mistakes and this Tribunal being empowered to correct the mistakes, seeks rectification of our orders dated 13.8.1997. The powers of this Tribunal which is a creature of the Statutes to rectify or revise its orders are limited and the position of law in this regard is settled. Dealing with the Madras General Sales Tax Act in the case of C.B.B. Thandava Rao v. State of Madras (The Madras High Court) (XV STC p.22), the Madras High Court held as follows: - -

(2.) THE points raised in the rectification petitions are dealt one by one:

(3.) THE annexure to the petitions is headed 'COMPOSITION'. After elaborating the nature of composition supported by case law it is urged that one cannot record a composition proceeding and another make use of it. It cannot be pressed into service for making assessment or for levy of penalty.