TMI Blog2011 (9) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... Suguna, J. C. Baktha Siromoni for the Petitioner R. Sivaraman, Special Government Pleader assisted by Kanmani Annamalai, Government Adv. Taxes for the Respondent ORDER K. Suguna, J:- This writ petition is filed challenging the order dated March 31, 2011 passed by the respondent herein by which the petitioner's registration certificate has been cancelled. The case of the petitioner is that he is a registered dealer under the Tamil Nadu Value Added Tax Act, 2006 ( the Act , for short) and also under the Central Sales Tax Act, 1956; he is a dealer manufacturing rolling shutter parts, iron gates and grills and selling the same, both locally and also outside the State ; however, he had not filed the retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pounding fee also can be imposed ; but, the question of imposing punishment of cancellation of registration for non-filing of returns does not arise. In reply to the above stand of the learned counsel for the petitioner, the stand of the learned Special Government Pleader is that under subsections (14) and (15) of section 39 of the Act which reads as follows:- (14) 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. (15) No application for registration or for a copy or duplicate of the certificate under this section shall be refused and no order under subsection (14) shall be made, unless the dealer con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed. Besides, it is the specific stand of the learned Special Government Pleader that since show-cause notice had been issued to the petitioner directing him to show cause as to why his registration certificate should not be cancelled, the petitioner has to make his submission with regard to the proposed cancellation of registration certificate and the question of again providing an opportunity of being heard does not arise. I am not able to accept this stand of the learned Special Government Pleader for the reason that even as per paragraph No. 35 of the judgment of the honourable apex court reported in Meera Sahni v. Lieutenant Governor of Delhi [2008] 9 SCC 177, when the Act prescribes a method or made to issue an order, that has to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing the procedure contemplated under the relevant Act and Rules. However, in spite of the show-cause notice issued to the petitioner, the petitioner had not responded and besides, a stand has been taken by the petitioner that no opportunity was given to him which is also a false stand even as per the documents enclosed in the typed set of papers. Hence, the petitioner is directed to pay costs of ₹ 2,000 to the Chief Justice Relief Fund within a period of one week. In the event of the petitioner's failure to pay costs within the stipulated time, the respondent need riot re-do the exercise and the respondent is at liberty to proceed further based on the impugned order dated March 31, 2011. With the above direction, this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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