Rectification cannot reopen final sales tax assessments on a new dealer-status objection not raised earlier.

Rectification under section 55 of the Madras General Sales Tax Act, 1959 and rule 5(9) of the Central Sales Tax Rules is confined to errors apparent on the face of the assessment record. It cannot be used to reopen completed assessments on a new plea that the assessee was not a dealer where that objection was not raised during the original assessment proceedings or pursued in appeal. A later decision suggesting a possible ground of challenge does not keep final assessments open indefinitely. The rectification applications were therefore held not maintainable, and refusal to entertain them was upheld.

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Issues: Whether rectification could be invoked under section 55 of the Madras General Sales Tax Act, 1959 and rule 5(9) of the Central Sales Tax Rules to challenge completed assessments on the ground that the assessee was not a dealer, when that objection had not been raised in the original assessment proceedings or pursued in appeal.

Analysis: Rectification under section 55 and the corresponding rule is confined to an error apparent on the face of the record of the assessment order itself. Where the assessing authority was never called upon to decide the assessee's status as a dealer because no objection was raised and no appeal was pursued, the assessment record does not disclose any apparent error capable of correction. The provision cannot be used to keep final assessment orders in suspense for years and reopen them merely because a later decision in another matter suggested a possible ground of attack. A rectification application cannot substitute for a challenge that ought to have been raised at the assessment stage or in appeal.

Conclusion: The rectification applications were not maintainable, and the refusal to entertain them was upheld. The result was against the assessee and in favour of the Revenue.

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