https://www.taxtmi.com/caselaws?id=76830 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. en-us Tue, 24 Mar 2009 00:00:00 +0530 Thu, 17 Apr 2014 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76830 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. Case-Laws VAT and Sales Tax Tue, 24 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76830