https://www.taxtmi.com/caselaws?id=160221 Rectification under section 55(1) of the Tamil Nadu General Sales Tax Act was held valid where the assessee had been given notice, filed no objection, and the corrections only restored the correct deferral period and tax rate without enhancing assessment or penalty. The proviso requiring a reasonable opportunity of hearing applied only where rectification has the effect of enhancement, so no personal hearing was necessary on these facts. Section 55(4) also preserved the ordinary appellate and revisional remedies against a rectification order. The challenge to the rectification therefore failed, and the orders were upheld. en-us Tue, 15 Jun 1999 00:00:00 +0530 Wed, 11 Dec 2013 18:25:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160221 Rectification under section 55(1) of the Tamil Nadu General Sales Tax Act was held valid where the assessee had been given notice, filed no objection, and the corrections only restored the correct deferral period and tax rate without enhancing assessment or penalty. The proviso requiring a reasonable opportunity of hearing applied only where rectification has the effect of enhancement, so no personal hearing was necessary on these facts. Section 55(4) also preserved the ordinary appellate and revisional remedies against a rectification order. The challenge to the rectification therefore failed, and the orders were upheld. Case-Laws VAT and Sales Tax Tue, 15 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160221