Limited procedural powers of Tribunal Secretary cannot support merits-based rejection of rectification application; Tribunal must decide maintainability.

Under the Tamil Nadu Sales Tax Appellate Tribunal Regulations, 1959, the Secretary's function is limited to scrutinising presentations for compliance and, where defects exist, requiring cure or referring the matter as prescribed. The regulations do not authorise the Secretary to finally reject a rectification application on merits. Where maintainability is disputed, that issue must be decided by the Tribunal or the authority designated in the regulations, not unilaterally by the Secretary. The rejection order was therefore without jurisdiction, and the matter was remitted for consideration by the Tribunal, including on maintainability.

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Issues: Whether the Secretary of the Sales Tax Appellate Tribunal had jurisdiction to reject the petitioner's rectification application on merits, and whether the application should be considered by the Tribunal.

Analysis: Under the Tamil Nadu Sales Tax Appellate Tribunal Regulations, 1959, the Secretary's role is confined to examining presentations for compliance with the Act, Rules and Regulations and, where defects exist, calling upon the party to cure them or reporting the matter to the Chairman in the manner provided. The regulations do not confer authority on the Secretary to finally reject a petition on merits. Even where maintainability is in question, the decision has to be taken by the Tribunal or by the authority specified in the regulations, not by the Secretary acting unilaterally. The impugned rejection was therefore made without jurisdiction.

Conclusion: The Secretary had no power to reject the rectification application on merits, and the rejection order was unsustainable. The matter was directed to be considered by the Tribunal, which was also left free to examine maintainability.

Final Conclusion: The writ petition succeeded and the impugned order was set aside, with a direction for fresh consideration of the application by the Tribunal.

Ratio Decidendi: A tribunal secretary, where the governing regulations confer only limited scrutiny and procedural functions, cannot finally decide or reject an application on merits unless such power is expressly provided by the regulations.

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