9911796707
TMI Blog2006 (7) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... f them enclosing demand draft for Rs. 1,400 (rupees one thousand four hundred only), all dated June 7, 2006. All the four applications were returned along with the demand drafts by the third respondent herein, by his separate but identical orders dated June 16, 2006, by relying upon section 21(3) of the Act and the decision in N.V.S. Agro Derivatives v. Commercial Tax Officer (Circle I), Theni reported in [2006] 144 STC 106 (Mad). In the said orders, the third respondent has stated that the dealers have not renewed the registration certificate by paying the prescribed fee within the prescribed period, i.e., within April 30, 2006 and so, as per section 21(3) of the Act, the registration certificate is deemed to be cancelled automatically. The third respondent has further stated that registration certificates, which are deemed to have been cancelled, could not be renewed by the subsequent payment of registration fees with penalty. The said orders of the third respondent are being challenged in the above writ petitions. The main contention of the petitioners is that the third respondent before passing the impugned orders should have provided an opportunity of hearing under sections 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing for issuance of form H declarations, they were informed that the petitioner's registration certificates were cancelled under both Acts from April 30, 2003 as the petitioner failed to get the certificate renewed as per the provisions of the Act and on that score refused to issue form H declaration to the petitioner. Thereafter, on July 7, 2005 the petitioner applied for renewal of the registration certificates by paying the necessary fees, but the respondent by the impugned proceedings dated July 11, 2005 returned the fees by stating that the last date for payment of fee for renewal of the registration certificates with penalty for the year 2003-04 was April 30, 2003 and since the petitioner did not pay the renewal fee and apply for renewal within the stipulated period the petitioner's request at this point of time could not be considered." The abovesaid order was challenged and the learned Judge after referring to the provisions contained in section 21(3) of the Act and the relevant Rules, viz., 24(9) and 24(9A) for renewal, held that the order passed by the Commercial Tax Officer returning the application of the petitioner therein cannot be faulted. The facts o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) it is not stated that the application should have been filed on or before 30th April of the year for which renewal is requested. When the attention of the learned counsel was drawn to the provisions contained in section 21(3) and rule 24(9A) of the Tamil Nadu General Sales Tax Rules, 1959 (hereinafter referred to as, "the Rules"), which reads as follows: Section 21. (3) The certificate issued under sub-section (2) shall be valid for one year or five years, as the case may be, and shall be renewed in such manner and within such period as may be prescribed on payment of the fee specified in sub-section (1). The certificate shall be deemed to have been cancelled unless it has been renewed: Provided that a registered dealer who fails to renew the certificate of registration within the prescribed period shall be permitted to renew the certificate before a further period, as may be prescribed, on payment of renewal fee and also a penalty equal to renewal fee." "Rule 24. (9A) Notwithstanding anything contained in sub-rule (9), registered dealer who fails to renew the certificate of registration on or before the date specified in that sub-rule shall be permitted to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 21 reads as follows: "21. (3) The certificate issued under sub-section (2) shall be valid for one year or five years, as the case may be, and shall be renewed in such manner and within such period as may be prescribed on payment of the fee specified in sub-section (1). The certificate shall be deemed to have been cancelled unless it has been renewed: Provided that a registered dealer who fails to renew the certificate of registration within the prescribed period shall be permitted to renew the certificate before a further period, as may be prescribed, on payment of renewal fee and also a penalty equal to renewal fee." The relevant rule applicable in the case of renewal is rule 24(9) and 24(9A): "Rule 24. (9) Every registered dealer shall, until his registration is cancelled, submit an application in form 'D' and pay the fee as specified in sub-section (1) of section 21 of the Act for every year subsequent to that in which he applied for registration, during the month of March of the financial year for which the registration is valid and in addition a further fee as in sub-section (1) of section 21 in respect of each of his place of business other than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew the certificate of registration on or before the month of March of the financial year for which registration certificate is valid could renew the registration certificate up to 30th April of the year for which the renewal is requested on payment of registration fee as specified in section 21(1) with the penalty equal to the registration fees. 6.. The registration certificate shall be deemed to have been cancelled unless it has been renewed. In this context, it is relevant to point out that proviso to sub-rule (9), the second proviso to that sub-rule, sub-rule (9A), and proviso to that sub-rule are all amended or added by Notification No. SRO. A-29(b-2)/2002 dated June 27, 2002, effective from July 1, 2002, to accord with the amended section 21 of the Act. Since the amendments were given effect to from July 1, 2002 to avoid hardship to the registered dealers and to give effect to the amended provisions in the third proviso to rule 24(9) of the Rules, it is provided that in respect of the financial year commencing from the first day of April, 2002, registered dealers who fail to renew the certificate of the registration on or before the date specified in sub-rule 24(9) shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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