9911796707
TMI Blog1981 (1) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... 836 of 1979. The matter lies within a very narrow compass. The respondent herein was a registered dealer under the Tamil Nadu General Sales Tax Act and was paying regularly registration fee up to the assessment year 1973-74. From the assessment year 1974-75, the respondent did not remit the fee for renewal of the registration certificate. According to the respondent, there was no business in the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cting sales tax at a time when the respondent was not a registered dealer. The Tribunal having set aside the penalty, the matter has come before this Court. We are of the opinion that the order of the Tribunal does not require any interference. Section 21 of Tamil Nadu Act 1 of 1959 deals with the procedure for registration and section 21(3) says that a certificate issued under sub-section (2) s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the interval he fails to pay the renewal fee, the department has got a right to collect the same, but certainly not to treat him as an unregistered dealer unless and until the registration itself has been cancelled. This view is reinforced by the provisions contained in the Rules made by the Government. Rule 24 of the Tamil Nadu General Sales Tax Rules, 1959, provides for the registration and r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; but a letter shall be sent to that effect. These provisions make it clear that when once the registration has been granted on a proper application made by a dealer and on payment of the required fee, the registration continues till it is cancelled, subject to the obligation of the dealer applying for renewal each year by paying the renewal fee, and this application was not intended to be in an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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