TMI Blog2007 (8) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... d tax under the Tamil Nadu Value Added Tax Act, 2006 with effect from January 1, 2007 in the State of Tamil Nadu. Under the Act, all the registered dealers are obliged to submit an application for obtaining fresh certificate of registration on or before January 31, 2007 and a grace time up to February 15, 2007 was allowed. On the ground that the petitioner failed to apply even before the expiry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner. As a consequence of the respondents' claim that they did not receive any application from the petitioner, the impugned order has been passed. Therefore, the question that has to be considered in the writ petition is as to what are the consequences of failure of a person to submit an application in time. Under the Tamil Nadu Value Added Tax Act, 2006, a provision was incorporated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to apply in a particular format before the particular time-limit was prescribed. Rule 4(8) of the Rules reads as follows: Rule 4(8). Every registered dealer whose certificate of registration was in force under the Tamil Nadu General Sales Act, 1959 shall file an application in Form A along with a sufficiently stamped self addressed envelope to the registering authority without payment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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