Proof of admitted tax payment required before re-assessment request can be entertained; rectification may follow after compliance.

Satisfactory proof of payment of admitted tax is a prerequisite for entertaining a re-assessment request under Section 22(6) of the Tamil Nadu Value Added Tax Act, 2006. Where the representation does not include evidence of such payment, the deficiency must first be cured before the application can be considered. The text further notes that, after payment of tax on the omitted turnover with interest, the objections dated 22.12.2014 may be treated as an application for rectification under Section 84 and decided on merits within the stipulated time.

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Issues: Whether the petitioner's request for re-assessment under Section 22(6) of the Tamil Nadu Value Added Tax Act, 2006 could be entertained without proof of payment of tax on the enhanced turnover, and whether the objections could thereafter be treated as an application for rectification under Section 84 of the Act.

Analysis: The proviso to Section 22(6) makes satisfactory proof of payment of admitted tax a prerequisite for entertaining an application for re-assessment. Since the petitioner's representation did not contain evidence of such payment, the deficiency had to be cured before the request could be considered. In view of the lapse of time, the petitioner was directed to remit the tax on the omitted turnover with interest, and only upon such remittance were the objections dated 22.12.2014 to be treated as an application for rectification under Section 84 and decided on merits within the stipulated time.

Conclusion: The request for re-assessment could not be entertained in its present form, but conditional relief was granted by permitting consideration of the objections as a rectification application after payment of tax and interest.

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