TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>High Court overturns Deputy Commissioner's refusal to consider rectification application, emphasizing petitioner's right to be heard.</h1> <h3>Steel Worth Limited Versus State of Assam and others</h3> The High Court held that the Deputy Commissioner's refusal to entertain the rectification application based on the finality of the appeal order was ... - Issues:Challenge against order refusing to entertain a rectification application based on lack of jurisdiction.Analysis:The petitioner challenged an order of reassessment under the Central Sales Tax Act, 1956 before the Deputy Commissioner of Taxes (Appeals), Tinsukia. The appeal was disposed of on December 4, 2000, following which the petitioner filed a rectification application under section 37 of the Assam General Sales Tax Act, 1993. The Deputy Commissioner of Taxes (Appeals) refused to consider the rectification application on the grounds that the appeal had already been disposed of, directing the petitioner to move the higher authority. However, the power of rectification under section 37 is conferred on the appellate authority to rectify factual mistakes apparent on the face of the record. The refusal to exercise jurisdiction based on the finality of the appeal order was deemed incorrect as the Deputy Commissioner had the power to consider and decide the rectification application within the scope of section 37.The High Court, in its judgment, found that the Deputy Commissioner's refusal to entertain the rectification application based on the finality of the appeal order was not in line with the provisions of the Act. The Court directed the Deputy Commissioner to take the rectification application on record and consider it in accordance with the law. It was emphasized that the Deputy Commissioner must provide an opportunity for the petitioner to be heard before making any decision on the rectification application. Consequently, the petition was disposed of, and the Deputy Commissioner was instructed to proceed with the rectification application as per the law.This judgment highlights the importance of adhering to statutory provisions when dealing with rectification applications and emphasizes the need for authorities to exercise their jurisdiction within the framework of the law. The Court's intervention in this case serves as a reminder that administrative decisions must align with the legal provisions to ensure fairness and justice in tax matters.
TaxTMI 
TaxTMI 
