Rectification applications must be decided on merits, not bypassed by directing parties to the appellate remedy.

A rectification application under section 55 of the Tamil Nadu General Sales Tax Act had to be examined on its own merits and could not be effectively sidelined by directing the assessee to pursue the statutory appeal under section 31. The Court noted that the petition had not been adjudicated substantively and that reference to recovery action under section 26 did not replace merits-based consideration. The matter was therefore remanded for expeditious decision on the rectification petition by the Commercial Tax Officer.

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Issues: Whether the rectification application under section 55 of the Tamil Nadu General Sales Tax Act, 1959 had to be decided on merits instead of directing the assessee to pursue the appellate remedy.

Analysis: The rectification petition was not adjudicated on merits. The order merely indicated that the aggrieved party could avail the statutory appeal under section 31 and also referred to recovery action under section 26. The Court held that an application under section 55 had to be considered and decided on its own merits, rather than being effectively bypassed by reference to the appellate remedy.

Conclusion: The rectification application was required to be decided on merits by the Commercial Tax Officer.

Final Conclusion: The matter was sent back for expeditious merits-based consideration of the rectification petition, while the connected miscellaneous petitions stood dismissed.

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