Doctrine of merger bars original assessing authority from rectifying an assessment order once it is confirmed on appeal.

Where an assessment order is carried in appeal and confirmed, the original order merges in the appellate order under the doctrine of merger. As a result, the assessing authority cannot exercise rectification power over the merged assessment order; that power lies with the appellate authority. The Tribunal's view was found consistent with the binding Full Bench position applying this principle, and the assessing authority was held to have no jurisdiction to rectify the assessment after appellate confirmation.

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Issues: Whether the assessing authority could exercise rectification power under section 43 of the Kerala General Sales Tax Act in respect of an assessment order that had been taken in appeal and confirmed by the appellate authority.

Analysis: The question was held to be governed by the doctrine of merger. Where an assessment order is carried in appeal and the appellate authority confirms it, the original assessment order merges in the appellate order. In such a situation, the power of rectification is not available to the assessing authority in relation to the merged order; that power lies with the appellate authority. The view adopted by the Sales Tax Appellate Tribunal was found to accord with the binding Full Bench decision applying the doctrine of merger.

Conclusion: The assessing authority had no jurisdiction to rectify the assessment order after it had merged in the appellate order. The revision petitions were therefore dismissed.

Ratio Decidendi: When an assessment order is affirmed in appeal, it merges in the appellate order, and rectification can be undertaken only by the appellate authority and not by the original assessing authority.

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