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2018 (2) TMI 312

Head Note / Extract:
Validity of impugned notice - cancellation of registration of the firm - conversion from proprietorship to partnership without informing the Department in time - TNVAT Act - Form D - Held that: - the counter affidavit is full of contradictious and the third respondent feigns ignorance and states that she does not know that the proprietorship has been converted as a partnership when she herself admitted that Form D application was filed in February, 1986 giving names of four persons as partners including the petitioner s father. Therefore, the impugned notice is illegal, unenforceable and deserves to be set aside - The proceedings initiated by the Commercial Taxes Department especially in the light of the allegations of fraud and collusion made against the officers of the Department themselves can hardly have any impact on the civil proceedings in which the Department is not a party.

The third respondent is directed to restore the registration of Tvl.Kali Chettiar & Sons as a partnership concern in terms of the application in Form D submitted during February, 1986, when the petitioner s father was alive - petition allowed - decided in favor of petitioner.


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