2014 (8) TMI 927

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....r.A.R. Jayaprathap, Government Advocate ORDER The petitioner has come up with these writ petitions challenging the rejection of their applications for rectification submitted under Section 84 of the TN VAT Act, 2006. 2. Heard Mr.Joseph Prabakar, learned counsel for the petitioner. Mr.A.R.Jayaprathap, learned Government Advocate (Taxes) takes notice for the respondents. 3. The petitione....

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....eantime, there will be an order of interim stay." 4. However, on the same day viz., 31.07.2014, all the rectification applications in respect of the assessment years 2007-08 to 2011-2012 have been rejected. Therefore, challenging those orders, the petitioner has come up with the above writ petitions. 5. For entertaining an application for rectification, the respondent has to see whether ther....

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....Rs. 156,75,10,000. But the balance sheet shows that the sale of Plant & Machinery was to the extent of Rs. 15,67,51,000/-. One more 'zero' has been added at the end, which is an error apparent on the face of the record. 7. I do not wish to point out such errors in respect of each assessment year. Suffice it to say that at least prima facie, the petitioner is able to establish that there....