https://www.taxtmi.com/caselaws?id=160388 Section 55 of the Tamil Nadu General Sales Tax Act permits rectification by the assessing, appellate or revisional authority, but once an assessment has merged in the first appellate order, the assessing authority cannot treat the original assessment as still open. After disposal of the appeal, rectification must be sought before the authority competent to act on the appellate order. A refusal to entertain a rectification request under Section 55 is not an appeal against the original assessment, and revision under Section 33 lies against such refusal. The Deputy Commissioner's rejection on a mistaken jurisdictional basis was set aside and the matter remitted for fresh decision on rectification merits. en-us Wed, 25 Jul 2001 00:00:00 +0530 Tue, 17 Dec 2013 14:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160388 Section 55 of the Tamil Nadu General Sales Tax Act permits rectification by the assessing, appellate or revisional authority, but once an assessment has merged in the first appellate order, the assessing authority cannot treat the original assessment as still open. After disposal of the appeal, rectification must be sought before the authority competent to act on the appellate order. A refusal to entertain a rectification request under Section 55 is not an appeal against the original assessment, and revision under Section 33 lies against such refusal. The Deputy Commissioner's rejection on a mistaken jurisdictional basis was set aside and the matter remitted for fresh decision on rectification merits. Case-Laws VAT and Sales Tax Wed, 25 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160388