2014 (9) TMI 916

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....itioner : Mr. N. Inbarajan For the Respondents : Mr. S. Manoharan Sundaram, AGP ORDER The petitioner has come up with the above writ petition challenging an endorsement made by the Secretary, Sales Tax Appellate Tribunal returning the application for rectification filed by the petitioner. 2. Heard Mr.N.Inbarajan, learned counsel for the petitioner. Mr.S. Manoharan Sundaram, learned Add....

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....it was a case of error apparent on the face of the record, an application under Section 55 cannot be entertained. Aggrieved by the said endorsement of return, the petitioner has come up with the above writ petition. 5. The impugned return reads as follows : "As per Sec 55 of the TNGST Act'59 rectification petition made only to rectify any error apparent on the face of the record only sin....