Rectification for later-produced 'C' forms must be considered on merits when concessional tax claims are involved.

Section 55 of the Tamil Nadu General Sales Tax Act permits rectification of an apparent error within the prescribed period, and declaration forms needed for concessional tax may be produced during assessment or even thereafter. Where the assessment was completed ex parte because the forms were not initially produced, the assessing authority may have to reconsider the assessment on their later production. Refusal to entertain a rectification request solely because the forms or related acknowledgements were not filed earlier was therefore unjustified. The application had to be examined on merits with the subsequently produced 'C' forms, and the rejection was unsustainable.

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Issues: Whether the petitioners' application under Section 55 of the Tamil Nadu General Sales Tax Act, 1959, seeking consideration of subsequently produced 'C' forms and rectification of the assessment, was liable to be entertained.

Analysis: Section 55 empowers rectification of an error apparent on the face of the record within the prescribed period. The assessment had been completed ex parte mainly because the declaration forms were not produced at the relevant time. The Court noted that declaration forms for availing concessional tax may be produced during assessment or even thereafter, and upon their production the assessing authority may have to redo the assessment. In that view, the rejection of the rectification petition solely because accounts or acknowledgements had not been produced earlier was not justified, particularly when the petitioners sought to place the subsequently available 'C' forms on record.

Conclusion: The application under Section 55 had to be considered on merits along with the 'C' forms, and the refusal to entertain it was unsustainable.

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