Rectification after appellate merger under sales tax law remains available before the proper forum, and refusal is revisable.

Section 55 of the Tamil Nadu General Sales Tax Act permits rectification by the assessing, appellate or revisional authority, but once an assessment has merged in the first appellate order, the assessing authority cannot treat the original assessment as still open. After disposal of the appeal, rectification must be sought before the authority competent to act on the appellate order. A refusal to entertain a rectification request under Section 55 is not an appeal against the original assessment, and revision under Section 33 lies against such refusal. The Deputy Commissioner's rejection on a mistaken jurisdictional basis was set aside and the matter remitted for fresh decision on rectification merits.

---

---

Issues: Whether the revisional authority was justified in rejecting the rectification petitions on the ground that an appeal lay against the original assessment order, and whether, after dismissal of the first appeal, rectification under the Act could still be considered only by the assessing authority or by the appropriate appellate/revisional forum.

Analysis: Section 55 of the Tamil Nadu General Sales Tax Act, 1959 permits rectification by the assessing authority or by the appellate or revisional authority, but once the original assessment has merged in the first appellate order, the assessing authority cannot reopen the assessment as if it were still unchallenged. The proper course, after disposal of the appeal, is to seek rectification before the authority competent under Section 55 in relation to the appellate order. A refusal to entertain a rectification request under Section 55 is not itself an appealable order against the original assessment, and a revision under Section 33 is therefore maintainable against such refusal. The Deputy Commissioner rejected the petitions on an incorrect jurisdictional premise and without examining whether rectification was warranted on merits.

Conclusion: The rejection orders were set aside, and the matter was directed to be taken on file and decided afresh in accordance with law on the question whether rectification was available under Section 55.

Ratio Decidendi: Once an assessment order has merged in the first appellate order, rectification cannot be pursued before the assessing authority on the footing of the original assessment, and a refusal to entertain such a request under Section 55 is revisable under Section 33.

---