Statutory rectification must be decided on merits when the assessing authority has jurisdiction over the request.

Where a statutory rectification remedy is available and the assessing authority has jurisdiction over the request, the application must be examined on merits rather than rejected on the ground that an appeal lies. In this sales tax matter, the assessee challenged levy of additional sales tax and sought rectification under the Tamil Nadu General Sales Tax Act, 1959 on the basis that turnover was below the statutory threshold. The revisional authority had declined to entertain the petition and directed the assessee to pursue an appeal, but that approach was not sustained. The rectification application was required to be considered by the assessing authority in accordance with law.

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Issues: Whether the order declining to entertain the rectification petition and directing the assessee to pursue an appeal was liable to be quashed, and whether the assessing authority was bound to consider the application for rectification on merits under the rectification provision.

Analysis: The dispute arose from levy of additional sales tax in an assessment where the turnover was stated to be below the statutory threshold. The assessee sought rectification of the alleged error under section 55 of the Tamil Nadu General Sales Tax Act, 1959. The revisional authority declined relief and directed the assessee to file an appeal. The Court followed the earlier decision cited before it and accepted that, where the assessing authority has jurisdiction under the rectification provision, the application must be considered on merits in accordance with law rather than being diverted to an appellate remedy.

Conclusion: The direction requiring the assessee to pursue an appeal was not sustained, and the rectification application was required to be considered by the assessing authority on merits.

Ratio Decidendi: Where a statutory rectification mechanism is available and the assessing authority has jurisdiction over the request, the authority must decide the rectification application on merits instead of refusing it on the ground that an appeal lies.

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