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TMI Blog2020 (11) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... r fresh registration under the Tamil Nadu Value Added Tax Act, 2006 Held that:- When it is an admitted fact that the petitioner is a legal heir of the deceased dealer, this Court is of the considered view that the legal heirs are deemed to be dealers on the death of deceased, as per the provisions of Section 26 of the Tamil Nadu Value Added Tax Act, 2006. The amendment shall take effect retrospectively, from the date of death of deseased i.e., 09.06.2013. This exercise shall be done by the respondent, within a period of eight weeks from the date of receipt of a copy of this order. Petition disposed off. - W.P.(MD)Nos.11861 and 11862 of 2013 And M.P.(MD).Nos.1 and 1 of 2013 - - - Dated:- 23-11-2020 - Honourable Mr. Justice Abdul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the petitioner drew the attention of this Court to Section 26 of the Tamil Nadu Value Added Tax Act, 2006 and would submit that as per the said Section, the legal heirs of the deceased dealer will automatically become deemed dealers on the death of the deceased dealer. He would also submit that Section 38(4) of the Tamil Nadu Value Added Tax Act, is not applicable for the case on hand as it applies only for other persons, who succeed to the business of the dealer which excludes the legal heirs. 5.The learned counsel for the petitioner also drew the attention of this Court to the single Bench judgment of the Madras High Court in the case of Mrs.S.Narmadha Vs. Assistant Commissioner (CT), Washermanpet II Assessment Circle, Chennai repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ands. As seen from the aforesaid Section, it is very clear that when a dealer dies, his legal representatives shall be deemed to be dealer for the purposes of the Act. 8.Section 39(14) of the Tamil Nadu Value Added Tax Act, 2006 reads as follows: The authority granting the certificate of registration may, by order, for good and sufficient reasons to cancel, modify or amend any certificate of registration granted by it. As seen from the aforesaid Section, the respondent is empowered under law to cancel, modify or amend any certificate of registration. 9.In the case on hand, it is an admitted fact that the dealer Mr.N.P.Asogan died on 09.06.2013 and the petitioner is his wife. It is also seen from the typed set of papers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amil Nadu Value Added Tax Act, 2006, which empowers the competent authority to cancel, modify or amend any certificate of registration. Therefore, this Court is of the considered view that the impugned order cancelling the registration has not been passed in accordance with law and will have to be necessarily quashed. 11.Insofar as the submission made by the learned Special Government Pleader, that Section 38(4) of the Act gets attraction on the death of registered dealer is concerned, the same will not apply for the case on hand, since Section 38(4) deals with succession by a third party to the business of the registered dealer, who has died, whereas the case on hand involves succession by legal heirs of the deceased dealer, for which S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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