Statutory adjustment and service-date records must follow the tax rules; disputed payment figures can be corrected through rectification.

The statutory scheme under the Tamil Nadu General Sales Tax Rules does not require a separate certificate from the assessing authority on the date of service of an assessment order, because the appeal form itself records that date and disputes may be verified from departmental records. Excess tax paid under that Act cannot be automatically adjusted against arrears under the Central Sales Tax Act unless the rules expressly permit such cross-statute adjustment. Where payment figures are disputed, the proper course is verification of records and, if an error is found, rectification under the Act; otherwise, a prompt reply should be issued.

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Issues: (i) Whether the assessing authority was bound to issue a certificate regarding the date of service of the assessment order. (ii) Whether excess payment under the Central Sales Tax Act could be automatically adjusted against tax arrears under the Tamil Nadu General Sales Tax Act. (iii) Whether the assessing authority should verify the tax payment records and, if necessary, pass a rectification order for the assessment year 1998-99.

Issue (i): Whether the assessing authority was bound to issue a certificate regarding the date of service of the assessment order.

Analysis: The appeal form under Rule 27 of the Tamil Nadu General Sales Tax Rules, 1959 already contains a column for the date of communication of the assessment order, and the rules do not contemplate a separate certificate from the assessing authority. If the service date is in dispute, the appellate authority may verify the records through the departmental representative. The request for a certificate was therefore not supported by the statutory scheme.

Conclusion: The assessee was not entitled to a separate certificate regarding the date of service of the assessment order.

Issue (ii): Whether excess payment under the Central Sales Tax Act could be automatically adjusted against tax arrears under the Tamil Nadu General Sales Tax Act.

Analysis: Rule 32(2) of the Tamil Nadu General Sales Tax Rules, 1959 permits adjustment of excess tax only towards arrears of tax due under the same Act or refund. The rule does not authorise automatic adjustment of such excess against arrears under the Central Sales Tax Act, 1956. The claimed inter-statute adjustment was therefore inconsistent with the governing rule.

Conclusion: Excess payment could not be automatically adjusted against Central Sales Tax arrears in the manner sought.

Issue (iii): Whether the assessing authority should verify the tax payment records and, if necessary, pass a rectification order for the assessment year 1998-99.

Analysis: The record showed disputed figures regarding the cheque payment and the tax amount already taken into account. The authority was directed to examine the records with reference to the assessee's letter and determine the correct tax paid for the assessment year 1998-99. If any mistake was found, a rectification order under Section 55 of the Tamil Nadu General Sales Tax Act, 1959 was to be issued; otherwise, an appropriate reply was to be given expeditiously. The time spent before the Tribunal was also directed to be excluded for limitation purposes in any appeal.

Conclusion: The authority was required to verify the records and take corrective action if an error in the tax payment computation was found.

Final Conclusion: The petition did not warrant interference on the principal reliefs, but limited directions were issued for verification of records, possible rectification, and exclusion of time spent before the Tribunal for limitation purposes.

Ratio Decidendi: Where the statutory rules provide their own method for recording service of an assessment order and for adjustment of excess tax, no additional certificate or cross-statute automatic adjustment can be compelled unless the statute expressly authorises it; disputed tax payment figures may instead be examined through the rectification mechanism provided by the Act.

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