Rectification under tax law cannot reopen assessment, but later-produced Form-F declarations may justify a lawful redetermination of tax.

Section 73 of the Puducherry Value Added Tax Act, 2007 is confined to rectifying an error apparent on the face of the record and does not permit reopening an assessment merely in the guise of correction. Where a Form-F declaration material to the correct levy is produced after assessment, it may still be examined so that tax is determined lawfully and accurately. The assessing authority must verify the declaration's genuineness and give the dealer an opportunity of hearing. The text notes that the direction to redo the assessment was upheld.

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Issues: Whether the assessment could be directed to be redone on the basis of Form-F declaration in proceedings under Section 73 of the Puducherry Value Added Tax Act, 2007.

Analysis: Section 73 confers only a rectificatory power to correct an error apparent on the face of the record and does not authorise reopening of the assessment in the guise of correction. On the facts, the assessment had been completed on best judgment basis because the declaration was not produced at the assessment stage. The absence of an appeal did not by itself bar relief, since the declaration, if subsequently available, could be considered to ensure a proper tax determination. The assessing authority is not an adversary to the dealer and must complete the assessment in accordance with law after verifying the genuineness of the declaration and affording an opportunity of hearing.

Conclusion: The direction to redo the assessment was upheld and the writ appeal was dismissed.

Ratio Decidendi: Section 73 of the Puducherry Value Added Tax Act, 2007 permits only rectification of an apparent error and not reopening of an assessment, but where a declaration material to the correct levy is produced, the assessment may be redone to achieve a lawful and proper determination of tax.

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