TMI Blog2009 (3) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the respondent to treat the petitioner as a deemed registered dealer in terms of section 26 of the Tamil Nadu Value Added Tax Act, 2006, from the date of death of her husband, viz., December 1, 2007, up to the date of issue of a fresh certificate of registration, viz., September 23, 2008 and act accordingly while accepting and passing orders of assessment. - W.P. No. 1752 of 2009 - - - Dated:- 13-3-2009 - RAMASUBRAMANIAN V. , J. ORDER:- V. RAMASUBRAMANIAN. The petitioner is the wife of one B. Satish Babu, who was running a business under the name and style of Mascon Agencies, as a proprietor. He had registration both under the Tamil Nadu General Sales Tax Act, 1959, and also under the Central Sales Tax Act, 1956. After ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner has come up with the present writ petition, seeking a writ of mandamus to direct the respondent to treat the petitioner as a registered dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006, and under the provisions of the Tamil Nadu General Sales Tax Act and the Central Sales Tax Act. Heard Mr. P. Rajkumar, learned counsel appearing for the petitioner and Mr. K. Radhakrishnan, learned Government Advocate (Tax) appearing for the respondent. The fact that the petitioner's husband had registration under the Tamil Nadu General Sales Tax Act and the Central Sales Tax Act and the fact that the petitioner's husband had a registration under the Tamil Nadu Value Added Tax Act, 2006, are not in dispute. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration is issued only with prospective effect, the petitioner was issued a certificate to take effect from September 23, 2008. This actually left the petitioner in a piquant situation where there will be a break from the date of death of her husband up to the date of issue of the fresh certificate of registration. Therefore she is before this court. But a careful reading of sections 26 and 38(4) would show that section 26 is the substantial provision by which a person succeeding to the estate of a deceased person would automatically become a dealer. Section 38(4) prescribes the procedure to be followed by such person. Section 38(4) cannot be taken to be antithetic to section 26. As a matter of fact, section 39(14) authorises the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration is issued. This time gap is to be covered either by the issue of a certificate of registration with retrospective effect from the date on which a person succeeds to the business or by issuing an amendment to the existing certificate of registration in terms of section 39(14). The provisions of the Act and the Rules should be construed harmoniously to arrive at the correct interpretation to be given to cases of this nature. But unfortunately, the respondent proceeded in a hyper-technical manner and rejected the application of the petitioner, leaving a period of about 10 months from December 1, 2007 to September 23, 2008 as a period in vacuum. Therefore the action of the respondent is not in accordance with the object of the Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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