Rectification appeals under sales tax law lie only from a rectification order, not from refusal to rectify.

An appeal under Section 55(4) of the Tamil Nadu General Sales Tax Act lies only against an order of rectification made under Section 55, not against an order refusing to entertain or allow rectification. Section 55 permits correction of an error apparent on the face of the record by the assessing, appellate or revisional authority within the prescribed time, but the appellate and revisional remedies attach to the rectification order itself. The writ court therefore erred in treating the refusal to rectify as appealable; the writ appeal succeeded, the writ petition was set aside, and the matter was remitted for decision on merits.

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Issues: (i) Whether an appeal under Section 55(4) of the Tamil Nadu General Sales Tax Act, 1959 lies against an order refusing rectification under Section 55.

Analysis: Section 55 contemplates rectification of an error apparent on the face of the record by the assessing, appellate or revisional authority within the prescribed time. The appellate remedy under sub-section (4) is linked to an order of rectification made under the section and does not extend to a refusal to entertain or allow rectification. The provision is clear that appeal and revision attach to the rectification order itself, not to an order rejecting the rectification request.

Conclusion: No appeal lies against refusal to rectify, and the writ court erred in treating the impugned order as appealable.

Final Conclusion: The writ appeal succeeded, the dismissal of the writ petition was set aside, and the matter was sent back for decision on merits.

Ratio Decidendi: The appellate and revisional remedies under Section 55(4) arise only from an order of rectification made under Section 55, and not from an order refusing rectification.

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