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TMI Blog2011 (8) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... e looked after by Shri Pankaj Yadav. As per mutual understanding Shri Devendra Kumar applied for registration under the provision of the U.P. Value Added Tax Act. The company was allotted Tax Identification No. 09482404077 on June 16, 2008 after which the petitioner Shri Devendra Kumar became the authorised signatory of the company. It appears that there some disputes have arisen between them on which they have started accusing each other for acting against the interest of the company. By this writ petition the petitioner has prayed for setting aside the order of the registering authority by which he has amended the registration certificate adding the name of Shri Pankaj Yadav as director of the company. The petitioner has also made a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent could not have been decided unless notice was given to the person in whose favour the registration was given and after hearing him serving the principle of natural justice. We have examined the provisions of the Act and the Rules. Under section 55 of the Act, if any dealer or other person is aggrieved by an order made by the assessing authority other than the order mentioned in subsection (7) of section 48 he can file an appeal within 30 days. The assessing authority is defined in section 2(2) of the Act as well as rule 2(c) of the U.P. Value Added Tax Rules, 2008. Rule 2(c); sub-rule (4) of rule 5 and rule 32(13) relevant for the purposes to find out whether the word assessing authority in section 55 will include the registering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act as registering authorities. In our opinion for the purposes of section 55 the assessing authority will include registering authority. In view of the above, the appeal lies against the order of amending the registration certificate under section 55 of the Act. The petitioner may prefer an appeal before the appellate authority, who will decide it after giving notice to both the parties as to whether the order amending the registration certificate is valid or suffers from any illegality. It will be open to the petitioner to give reply to the show-cause notice on the application moved by Shri Pankaj Yadav alleging that the business of the firm has been closed and thus the registration be cancelled. The writ petition is accordingly dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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