https://www.taxtmi.com/caselaws?id=169057 The preliminary determination whether a rectification application discloses an error apparent on the face of the record must be made by the Tribunal itself, not by its Secretary or administrative office. A merits-based return of the application amounted to the assumption of a quasi-judicial function that the Secretary did not possess. The proper course was to place the papers before the Tribunal for consideration. The return endorsement was therefore unsustainable and was set aside, and the applicant was allowed to re-present the rectification application under the correct provision for decision on merits in accordance with law. en-us Mon, 22 Sep 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:09:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169057 The preliminary determination whether a rectification application discloses an error apparent on the face of the record must be made by the Tribunal itself, not by its Secretary or administrative office. A merits-based return of the application amounted to the assumption of a quasi-judicial function that the Secretary did not possess. The proper course was to place the papers before the Tribunal for consideration. The return endorsement was therefore unsustainable and was set aside, and the applicant was allowed to re-present the rectification application under the correct provision for decision on merits in accordance with law. Case-Laws VAT and Sales Tax Mon, 22 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169057