9911796707
TMI Blog1992 (7) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... rom 1st February, 1992 by an order dated 18th February, 1992. The petitioner preferred a revision against the said order but it was rejected as it was out of time, viz., delay of more than 30 days, and the appellate authority had no power to condone the same. Hence the petitioner has now challenged the original order of cancellation of registration. 3.. It is contended by the petitioner that he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntial address. 4.. Rule 52 of the Tamil Nadu General Sales Tax Rules, 1959, provides for service of notice. The same rule applies to the service of notice under Central Sales Tax Act also. Clause (a) of rule 52(1) provides thus: "52(1). Service of notices.-The service on a dealer of any notice, summons or order under the Act or these rules may be effected in any of the following ways, namely: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n certificate, and hence when the clause talks of address, to say that "if the address of such dealer is known to the assessing authority", it means residential address and not the business address. Therefore, rules contemplate issue of notice to the residential address before resorting to the affixture of notice at a conspicuous place in the last known place of business or residence. Hence by rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice" before cancellation of his registration. Consequently, the order of cancellation is vitiated and is liable to be quashed. 6.. The writ petition is allowed and the impugned order dated 18th February, 1992 cancelling the registration of the petitioner is quashed. It is open to the respondent to issue a fresh notice if so desired, to the petitioner to show cause why his registration should ..... X X X X Extracts X X X X X X X X Extracts X X X X
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