2011 (8) TMI 1040 - HC - VAT and Sales Tax

Summary

Issues:
Dispute over amendment of registration certificate and notice under section 17(14) of the Act, right to appeal against the order of the registering authority, definition of "assessing authority" and "registering authority" under the Act and Rules.

Analysis:
The petitioner, a private limited company, sought to set aside the order amending the registration certificate to add the name of another director and quash a notice to show cause for cancellation of registration. The dispute arose between the directors regarding the company's operations, leading to accusations against each other. The petitioner argued that the order by the registering authority was not appealable as it was not made by the assessing authority, citing definitions under the Act and Rules.

The court examined the provisions of the Act and Rules regarding the definition of "assessing authority" and "registering authority." It was noted that the assessing authority includes the registering authority based on the relevant definitions provided. The assessing authority is empowered to act as the registering authority in certain circumstances, allowing for a conjoint reading of the definitions to conclude that the appeal lies against the order of amending the registration certificate under section 55 of the Act.

Therefore, the court held that the petitioner could prefer an appeal before the appellate authority to determine the validity of the order amending the registration certificate and address the allegations made in the show-cause notice. The dismissal of the writ petition was based on the availability of an alternative remedy through the appeal process, emphasizing the need to follow the prescribed legal procedures for resolving the dispute effectively.