https://www.taxtmi.com/caselaws?id=150324 Section 55 of the Tamil Nadu General Sales Tax Act permits rectification of an error apparent on the face of the record, and that power may be used where a levy is rendered illegal by a subsequent judicial pronouncement. Rectification is directed to preventing an unsustainable tax collection and ensuring that injustice in taxation is corrected when brought to the authority's notice. An authority cannot refuse to entertain a timely rectification application merely by treating it as outside the provision's scope; it must take the request on file and decide it according to law. en-us Tue, 04 Jul 1972 00:00:00 +0530 Mon, 13 May 2013 12:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150324 Section 55 of the Tamil Nadu General Sales Tax Act permits rectification of an error apparent on the face of the record, and that power may be used where a levy is rendered illegal by a subsequent judicial pronouncement. Rectification is directed to preventing an unsustainable tax collection and ensuring that injustice in taxation is corrected when brought to the authority's notice. An authority cannot refuse to entertain a timely rectification application merely by treating it as outside the provision's scope; it must take the request on file and decide it according to law. Case-Laws VAT and Sales Tax Tue, 04 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150324