1. These two original petitions relating to two different assessment years and seek to quash the orders passed by the Commercial Tax Officer, Tiruppur, under Section 55 of the Tamil Nadu General Sales Tax Act, 1959. A perusal of the impugned order shows that earlier orders of assessment were passed by the officer and while doing so certain errors had crept in the assessment years. The errors are as follows : (1) The period of deferral of sales tax has been adopted up to March 31, 1997, instead of November 30, 1996.
(2) The rate of tax on the local purchases of cotton has been adopted at 4 per cent for the period from March 5, 1997 to March 31, 1997 instead of the correct rate of tax of 2 per cent for the above period.
2. To set right the above defects, notice was issued on April 12, 1999 to the assessee calling for objections within 15 days of the receipt of the notice. The petitioner did not file any objections. Therefore the order was passed on May 10, 1999 rectifying the errors as above noticed. Argument before us is that the proviso to Section 55(1} of the Tamil Nadu General Sales Tax Act warrants, personal hearing to be given before rectification is made, enhancing the assessment or any penalty.
The proviso is as follows : "Provided that no such rectification which has the effect of enhancing an assessment or any penalty shall be made unless such authority has given notice to the dealer and has allowed him a reasonable opportunity of being heard." 3. In support of the above argument, the learned counsel for the petitioner relies on a judgment of one of us sitting in the High Court in W.P. No. 1155 of 1993, dated July 15, 1993.
4. There are two reasons for not accepting the above arguments of the petitioner. The first is that the petitioner did not care to file any objections to the notice dated April 12, 1999, He should have very well filed objections and asked for a personal hearing. It is true that, the proviso above quoted casts a duty on the respondent to give a personal hearing whether asked for, or not. But then, the question is whether there was any enhancement of the assessment or penalty involved in the impugned order. A perusal of the notice clearly suggests that there was no such enhancement because the first defect relates to a period of deferral of tax being advanced to November 30, 1996, The second error relates to the rate of tax being 2 per cent instead of 4 per cent adopted in the original order.
5. It is next contended before us that the petitioner have no other remedy except, the matter to be brought before this Special Tribunal.
This action is incorrect and not acceptable under Section 55(4) of the Tamil Nadu General Sales Tax Act which is as follows : "The provisions of this Act relating to appeal and revision shall apply to an order of rectification made under this section as they apply to the order in respect of which such order of rectification has been made." And this Tribunal doth further order that this order on being produced be punctually observed and carried into execution by all concerned.
Issued under my hand and the seal of this Tribunal on the 15th day of June, 1999.