2002 (4) TMI 914

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....).-The original petition is taken up for final disposal after hearing both sides. 2.. This original petition is preferred against the order of the Appellate Assistant Commissioner in A.P. No. 298 of 2000, dated February 27, 2001. Perusal of records placed before us reveals that, a petition under section 55 of the Tamil Nadu General Sales Tax Act, 1959, has been filed before the Appellate Assistan....

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....e rectification under section 55. Against the order of the Appellate Assistant Commissioner, dated February 27, 2001, no appeal has been preferred. The reason stated by the appellants "that bona fidely believing the assurance given by the first respondent, the petitioner had also not filed any second appeal" cannot be accepted and the original order of the Appellate Assistant Commissioner has bec....