Reasoned rectification orders required: non-speaking rejection of a sales tax rectification petition was set aside and remanded.

Rectification under Section 55 of the Tamil Nadu General Sales Tax Act, 1959 is limited to errors apparent on the face of the record and cannot be used to revisit debatable questions. The authority had to examine, by a reasoned order, whether the notification relied on by the assessee applied to its case. A bare rejection of the rectification petition, without reasons and despite an earlier direction to decide it in accordance with law, was treated as arbitrary, irrational, and contrary to Article 14 of the Constitution. The rejection was set aside and the matter remanded for fresh consideration after personal hearing.

---

---

Issues: Whether the summary rejection of the rectification petition without reasons was liable to be set aside and the matter remanded for fresh consideration under the rectification jurisdiction.

Analysis: The rectification power under Section 55 of the Tamil Nadu General Sales Tax Act, 1959 is confined to correcting an error apparent on the face of the record and does not extend to a review on debatable issues. The authority was required to examine whether the notification relied upon by the assessee applied to its case and to decide the rectification petition by a reasoned order. A bare rejection stating that there was no apparent error, despite the earlier direction to decide the petition in accordance with law, was held to be arbitrary and irrational. Such a non-speaking disposal was treated as contrary to Article 14 of the Constitution of India.

Conclusion: The impugned rejection of the rectification petition was set aside and the matter was remanded to the assessing authority for fresh consideration after granting personal hearing.

---