9911796707
TMI Blog2011 (12) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... ble person by a VAT dealer in form 560 authorising him/her to sign any returns or any documents or to sign any statements and also to receive any notices and rule 63(2) says that every VAT dealer being a partnership firm, among other entities, shall nominate a person for the purposes of receiving orders and notices. The first respondent or the third respondent are not able to file any document to show that the firm in question nominated the managing partner as person responsible to receive notices on behalf of it. It is true that rule 14(12) does not in so many words indicate anywhere that in the case of a firm, with which we are now concerned, notice to the managing partner of the firm in question is sufficient notice even in the absenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... smuch as no notice was given to her and therefore the order is void, we proceed to dispose of the matter on the merits. The circumstances under which the point arises and the respective contentions of the parties are these. The petitioner Smt. Setha Sankla is the wife of the third respondent Sri Satyaprakash Sankla. Both of them are partners of the partnership firm M/s. Santosh Dhaba Exclusive located in the premises No. 4-1-364/1, situated at Hanuman Tekdi, Abids, Hyderabad. According to the partnership deed dated May 12, 2004 by which the above firm was constituted the petitioner and the third respondent have/ had 15 per cent and 85 per cent shares, respectively, in the said firm. The said firm was registered under the Act with the fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the address mentioned in the registration certificate of the firm. The third respondent again filed a letter dated March 6, 2010 informing the first respondent that the business was closed due to his health problems and loss of business and therefore registration be cancelled. Accordingly the first respondent issued the impugned order dated March 10, 2010 cancelling the registration in form VAT-124. Smt Anjali Agarwal, the learned counsel for the petitioner, basing upon the pleadings of the petitioner contended that the impugned order was issued without notice to the petitioner and that affects her business interests in the firm and consequently it should be set aside. In this connection the petitioner's counsel also pointed out that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partner he rightly applied for cancellation of the registration which was acted upon. Additionally Sri Sanghi pointed out that if the petitioner has any grievance about her alleged rights in the partnership assets she can workout her remedies in a proper suit brought under the provisions of the Partnership Act and the civil law and she cannot complain any prejudice to her rights in this writ petition for the cancellation of the registration of the firm. In the light of the above contention the point is now taken up. It may be noted that section 2(10) of the Act defines dealer and a partnership firm would also fall within that definition. Then section 17(2) of the Act provides for registration of a dealer and in this case the Commercia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... poses of receiving orders and notices. The first respondent or the third respondent are not able to file any document to show that the firm in question nominated the managing partner as person responsible to receive notices on behalf of it. The petitioner's plea is that in the absence of any nominated person, this rule 14(12) must be held to have been violated in her case by the first respondent in not giving notice to her before issuing the impugned order of cancellation and therefore it should be set aside. It is true that rule 14(12) does not in so many words indicate anywhere that in the case of a firm, with which we are now concerned, notice to the managing partner of the firm in question is sufficient notice even in the absence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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