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5. In all these writ petitions, the assessee assailed the order of the Assistant Commissioner (CT) Fast Track, Assessment Circle III, Chennai 6 dated 9.12.2003 rejecting the application filed under Section 55 of the Tamil General Sales Tax Act to rectify the respective assessment orders.

6. The case of the petitioner as seen from the petition filed under Section 55 of the T.N.G.S.T Act, dated 8.8.2003 is as follows:-

The petitioner is an assessee on the file of the Assistant Commissioner (CT) III for the assessment years 1994-95 and 1995-96 and on the file of the Assistant Commissioner (CT) Fast Track Assessment Circle III Chennai from the Assessment Years 196-97 onwards. In respect of the assessment year 1994-95, the taxable turnover of the petitioner under the T.N.G.S.T.Act was determined at Rs.34,57,89,342/-. The tax due on the aforesaid turnover was determined at Rs.2,01,39,841/- in addition to Surcharge and Additional Surcharge. The total tax due including sales tax, surcharge, additional surcharge and turnover tax was Rs.3,26,32,859/-. During the said year, the petitioner paid a sum of Rs.3,34,91,854/- as Entry Tax and consequently in terms of the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act 1990, the entire sum of Rs.3,34,91,854/- was liable to be adjusted and the excess amount of entry tax paid has to be refunded to the petitioner. The petitioner was thus entitled to refund in a sum of Rs.8,58,995/- in respect of the assessment year 1994-95. However, the Assessing authority has adjusted entry tax to the extent of tax payable under the T.N.G.S.T Act and has declined to refund the excess amount paid as Entry Tax. The excess amount between the tax payable under the T.N.G.S.T Act on the sale of the Cars and the tax paid under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act 1990, in a sum of of Rs.8,58,995/- has not been refunded. This is a patent error in the order of the assessment. The order of assessment was originally made on 28th February 2000 but was subsequently revised on 30th November 2001. Hence the rectification has to be made and the and the excess Entry Tax of Rs.8,58,995/- has to be refunded.

To:

1. Assistant Commissioner (CT) Fast Track Assessment Circle III Chennai - 600 006

2. Assistant Commissioner (CT) - III North Zone Chennai Index : Yes Internet: Yes