Waiver of statutory assessment benefit bars rectification absent an error apparent on the face of the record.

An assessee may waive a statutory assessment benefit where no fundamental right is involved, and the assessing authority may rely on the assessee's own written acceptance. Here, the assessee had accepted application of the invisible loss ratio at 5%, so the assessment order did not disclose any error apparent on the face of the record. Because rectification jurisdiction is confined to patent errors, the rectification authority was not justified in reopening the assessment, and the rejection of rectification was upheld.

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Issues: Whether the rectification order rejecting the assessee's claim relating to the invisible loss ratio under the Tamil Nadu Value Added Tax Act suffered from an error apparent on the face of the record and warranted interference under the rectification provision.

Analysis: The assessee had itself furnished letters accepting the invisible loss ratio at 5%, and the assessing authority acted on that statement while passing the assessment order. The Court held that an assessee is competent to waive a benefit available under law when no fundamental right is involved. In view of the assessee's own written acceptance, the assessment could not be said to contain any apparent error. Since rectification jurisdiction is confined to errors apparent on the face of the record, the authority was not justified in interfering.

Conclusion: The rectification plea was rightly rejected and the challenge failed.

Final Conclusion: The Court declined to interfere with the assessment and upheld the rejection of rectification, leaving the assessee without relief.

Ratio Decidendi: A statutory benefit relating to assessment can be waived by the assessee, and rectification is not available unless there is an error apparent on the face of the record.

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