2001 (11) TMI 990

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....e writ petition seeking to quash the proceedings of the Secretary of the Sales Tax Appellate Tribunal (Additional Bench), dated July 7, 1997, to direct the second respondent to dispose of the rectification peti- tion on merits which was filed on May 24, 1997 by the petitioner. 2.. The petitioner's appeal has been dismissed by the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore. Ther....

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....ion filed under section 55 is not maintainable as section 55 does not contemplate such a petition before the Tribunal, and so the secretary is correct in rejecting the said application. 4.. It is not in dispute that the Secretary of the Tribunal had rejected the petitioner's application filed under section 55 read with section 9(2) of the Tamil Nadu General Sales Tax Act. Under the Tamil Nadu S....

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....), if the secre- tary opines that appeal does not prima facie fall under section 36(1) of the Act, he has to report to the Chairman who may either reject the appeal or order the papers to be returned to the party or fix the date for hearing the matter for Tribunal after giving notice to the parties and State representative and thereupon the provisions of regulation 7(5) shall apply. If the appeal ....

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....the Tribunal. The same was not rejected by the secretary as it will not lie to the Tribunal. Even then the said order has to be passed only by the Tribunal as secretary has no jurisdiction to reject any petition, but he can return to the parties. 6.. So, the submission of the learned Government Advocate that the petition filed by the petitioner on May 24, 1997 is not maintain- able and so the s....