9911796707
TMI Blog2020 (11) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... 06 and also the Central Sales Tax Act, 1956. 2.The case of the petitioner is that her husband Mr.N.P.Asogan, was a dealer registered under the Tamil Nadu Value Added Tax Act and Central Sales Tax Act. According to him, he was having two concerns one by name Sri Venkateswara Frame and Lamination and another by name Sri Venkateswara Digital Stores. According to her, he died due to massive cardiac arrest on 09.06.2013. It is her case that as a legal heir of the deceased she would be deemed to be registered dealer immediately on the death of the dealer (husband) under Section 26 of the Tamil Nadu Value Added Tax Act, 2006. However, according to the petitioner, under the impugned orders, the respondent had cancelled the registration certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Special Government Pleader, Mrs.J.Padmavathi Devi, appearing for the respondent, reiterated the reasons contained in the impugned orders, cancelling the registration certificate of the deceased dealer. According to her, as per Section 38(4), the petitioner will have to necessarily apply for a fresh registration certificate under the Tamil Nadu Value Added Tax Act on account of the death of the registered dealer. 7.Section 26 of the Tamil Nadu Value Added Tax Act reads as follows: "26. Where a dealer dies, his executor, administrator, or other legal representative shall be deemed to be the dealer for the purposes of this Act and the provisions of this Act shall apply to him in respect of the business of the said deceased dealer, prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cancelling the registration certificate on the ground that the petitioner will have to apply for fresh registration under the Tamil Nadu Value Added Tax Act, 2006. When it is an admitted fact that the petitioner is a legal heir of the deceased dealer N.P.Asogan, this Court is of the considered view that the legal heirs are deemed to be dealers on the death of N.P.Asogan, as per the provisions of Section 26 of the Tamil Nadu Value Added Tax Act, 2006. 10.The same is also supported by the decision of the single Bench of the Madras High Court in the case of Mrs.S.Narmadha Vs. Assistant Commissioner (CT), Washermanpet II Assessment Circle, Chennai, reported in (2009) 26 VST 354 (Mad), involving a similar issue, wherein, the Madras High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
