Doctrine of merger does not extend to assessee-initiated rectification; original assessment cannot be challenged through the rectification order.

A rectification order passed at the assessee's request under Section 55 of the Tamil Nadu General Sales Tax Act, 1959 did not merge with the original assessment order, because it merely corrected the assessment in the assessee's favour and did not decide the legality of the original levy. The doctrine of merger applies to appellate orders on merits, not to a rectification made to correct an error at the assessee's instance. As no appeal had been filed against the original assessment, the assessee could not indirectly challenge that order by attacking only the rectification order. The challenge was therefore untenable.

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Issues: Whether the original assessment order merged with the rectification order passed at the assessee's instance, so as to permit a challenge to the original assessment through an appeal against the rectification order.

Analysis: The rectification under Section 55 of the Tamil Nadu General Sales Tax Act, 1959 was made on the assessee's request and merely corrected the assessment in the assessee's favour. Such a rectification order did not adjudicate the legality of the original levy of local sales tax. The doctrine of merger applies when an appellate order is passed on merits, not where a rectification order is passed to correct an error at the assessee's instance. In the absence of any appeal against the original assessment order, the assessee could not indirectly challenge that order by assailing only the rectification order. The challenge was therefore untenable.

Conclusion: The original assessment order did not merge with the rectification order, and the assessee's revision failed.

Ratio Decidendi: A rectification order passed at the instance of the assessee does not attract the doctrine of merger with the original assessment order, and an assessee cannot indirectly challenge the original assessment through an appeal against such rectification.

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