2017 (12) TMI 885

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R Heard Mr.N.Inbarajan, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondent. 2. The petitioner has filed this writ petition challenging an order passed by the respondent dated 13.04.2009, in exercise of his power under Section 55 of the Tamil Nadu General Sales Tax Act, 1959, (hereinafter referred as the TNGST Act ), there....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er Section 2(1)(aa)(i-a) of the TNGST Act in view of the notification issued by the Government in G.O.Ms.No.04, Commercial Taxes (B2), dated 02.01.2006. After the assessment was completed, the respondent issued notice stating that the taxable turnover for the year has to be taken into account for adopting the rates of tax and accordingly, the taxable turnover of the dealer for the year 2005-06 was....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....omputed. 5. On the first question, Section 55 of the TNGST Act deals with the power of an assessing officer or an appellate or revising authority (including the appellate tribunal) to rectify any error apparent on the face of the record. Proviso to Section 55(1) of the TNGST Act states that no such rectification which has the effect of enhancing an assessment or any penalty shall be made unless....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., the respondent has rightly held that the turnover has to be fixed for the whole of the year and the year means the financial year as defined under Section 2(t) of the TNGST Act. 7. The Hon'ble Division Bench of this Court in the case of HSI Automotives Limited, vs. The State of Tamil Nadu reported in 2015-5-L.W.235, has held that under the Tamil Nadu Additional Sales Tax Act, 1970, (herei....