9911796707
TMI Blog2007 (10) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... stice, as well as nonconsideration of the explanation offered by the petitioner in the proper perspective, is liable to be set aside. Accordingly, the impugned order of the respondent dated September 19, 2007 is set aside and the respondent is directed to scrupulously follow the provisions contemplated under the Act, providing adequate opportunity to the petitioner and to pass a speaking order. - Writ Petition No. 31588 of 2007 - - - Dated:- 24-10-2007 - MANIKUMAR S. , J. ORDER:- S. MANIKUMAR J. The petitioner, has challenged the order dated September 19, 2007 of the respondent thereby cancelling the sales tax registration of the petitioner-firm. The brief facts leading to the writ petition are as follows: The petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ira Nagar Residents Association at Konerikuppam, Ponnerikarai, seemed to have made representations in writing on February 22, 2007 alleging that the two dealers showroom have been put up by the petitioner on the playground owned by the Government. On the basis of the said representation, the Commissioner appointed under the Right to Information Act, had instructed orally to cancel the registration of the petitioner's showroom. Pursuant to the said oral instructions, the Deputy Commercial Tax Officer, Kancheepuram, the respondent herein, issued a show-cause notice on August 22, 2007, calling upon the petitioner to submit his explanation as to how he had located the showroom in the disputed place said to be a playground allotted by the Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tamil Nadu Value Added Tax Act, 2006 provides the procedure for registration as well as cancellation. Section 39(14) of the said Act is extracted hereunder: The authority granting the certificate of registration may, by order, for good and sufficient reasons cancel, modify or amend any certificate of registration granted by it. Sub-section (15) of section 39 of the TNVAT Act reads as follows: No application for registration or for a copy or duplicate of the certificate under this section shall be refused and no order under subsection (14) shall be made, unless the dealer concerned has been given an opportunity of being heard. When there is a mandatory provision in the Act providing opportunity of being heard the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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