https://www.taxtmi.com/caselaws?id=155865 Section 55 of the Tamil Nadu General Sales Tax Act, 1959 is limited to rectifying errors apparent on the face of the record, including obvious clerical mistakes, and cannot be used as a substitute for appeal or revision. Where the assessee seeks in substance to challenge a penalty order without having pursued the available appellate or revisional remedies within time, the rectification remedy is inappropriate. As no apparent error warranting correction was shown, the petition under section 55 was held not maintainable and the challenge to the penalty order failed. en-us Mon, 11 Apr 1988 00:00:00 +0530 Mon, 09 Sep 2013 16:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155865 Section 55 of the Tamil Nadu General Sales Tax Act, 1959 is limited to rectifying errors apparent on the face of the record, including obvious clerical mistakes, and cannot be used as a substitute for appeal or revision. Where the assessee seeks in substance to challenge a penalty order without having pursued the available appellate or revisional remedies within time, the rectification remedy is inappropriate. As no apparent error warranting correction was shown, the petition under section 55 was held not maintainable and the challenge to the penalty order failed. Case-Laws VAT and Sales Tax Mon, 11 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155865