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2015 (8) TMI 900 - MADRAS HIGH COURT

2015 (8) TMI 900 - MADRAS HIGH COURT - TMI - Cancellation of Registration Certificate Forged rent agreement Vide impugned order Registration Certificate granted to petitioner was cancelled, without even considering her objections and request for personal hearing Whether cancellation of registration certificate on grounds that rent agreement was not authenticated one was justified Held that:- Section 39(14) of Tamil Nadu Value Added Tax Act, 2006, empowers registering authority to cancel .....

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against the petition. - W. P. (MD)No. 603 of 2015 , M. P. (MD)Nos. 1 and 3 of 2015 - Dated:- 31-7-2015 - The Honourable Mr. Justice R. Mahadevan,J. For the Petitioner : Mr. M. Ajmal Khan, Sr. Counsel for Mr. M. Azeem For the Respondents : Mr. A. Muthukaruppan, Additional Govt. Pleader for R1 Mr.G.R.Swaminathan for Ms.S.Devasena for R2 ORDER This writ petition is filed to quash the proceedings of the first respondent in TIN No.33054803116/2014-2015 (CST RC No.169666 dated 07.04.2011) dated 31.12. .....

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Aatheenam. Originally the petitioner's father-in-law one T.C.Swamy Ayya took lease of the building from the Madurai Aatheenam and was conducting business in the name and style of Sri Swamy Sports at Door No.10; Central Pan House at Door No.10A; and a retail Beeda shop at Door No.10B. He closed the business and the petitioner's husband, S.Boopathi, got registered with the first respondent and he conducted the business from 01.04.2004. The younger brother of the petitioner's husband wa .....

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th effect from 01.04.2011. The said lease agreement was also atoned by the lessor- Madurai Aatheena Kartha himself by executing a lease agreement jointly in favour of the petitioner and her husband. While so, the first respondent issued a notice to the petitioner dated 05.10.2012 stating that the lessor has sent a letter dated 03.10.2012 requesting for cancellation of registration on the ground that the lease granted had been cancelled by the lessor. The petitioner filed objections dated 12.10.2 .....

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for mandatory injunction against the lessor for receiving the monthly rents from the petitioner regularly and the said suit is pending. The petitioner also submitted a reply to the notice dated 03.11.2012 to the first respondent stating that she was not able to contact the lessor and there is no possibility of getting the documents from them. The petitioner requested the first respondent to furnish to her a copy of the cancellation letter to enable her to submit her reply to the notice. Only on .....

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.(MD)No.546 of 2014 before this Court for a direction to the first respondent to cancel the registration of the petitioner based on the representations given by them. On 12.09.2014, this Court passed an order in that writ petition, directing the authorities to consider the representations after issuing notice to the lessor and others, on merits and in accordance with law, within a period of eight weeks. Based on the said order, the first respondent herein, issued a show-cause notice dated 28.11. .....

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husband's brother against her and her husband, alleging that the lease agreement dated 01.04.2011 is a forged one. She also brought to his notice the criminal case filed in C.C.No.254 of 2013 filed by her and her husband against the lessors and others, and requested the first respondent not to cancel her registration certificate, till the matter is decided by the Courts. The lessor did not lodge any complaint against the petitioner stating that the lease agreement dated 01.04.2011 is a forge .....

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cancellation notice dated 28.11.2014 is null and void. In these circumstances, on 09.01.2015, the petitioner received the impugned order dated 31.12.2014 from the first respondent, cancelling the Registration Certificate granted to her, without even considering her objections and the request for personal hearing. It is submitted that the respondent has cancelled the certificate on the grounds that the rent agreement dated 01.04.2011 is not an authenticated one; that the xerox copy of the rent re .....

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13, and therefore, the first respondent has no authority to decide the validity of the lease for the purpose of cancelling the registration. 6.Further, the petitioner has filed a supporting affidavit, wherein it is stated that the first respondent took different stands in the show cause notice and the impugned order for cancellation of the Registration Certificate. The petitioner states that at no point of time, she had forged the lease agreement, nor the rental receipt. She further states that .....

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tions in paragraphs 5 and 6 of the petitioner's affidavit are denied as utter false and without any material and that the petitioner is put to strict proof of the same. It is stated in the counter that while submitting the application for registration, the petitioner had enclosed a copy of the rental agreement dated 01.04.2011 executed by one G.Raja, alleged to be the agent of the lessor / landlord. Further the petitioner also enclosed a copy of the rent receipt No.14529 dated 23.03.2011 iss .....

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itioner are forged, and requesting to cancel her registration based on the forged documents. Only on receiving the same, the petitioner was called for enquiry on 07.03.2012. It is also stated that the contention of the petitioner clearly shows that the rental agreement dated 01.04.2011 filed along with the Registration Certificate is not at all genuine. Further, as admitted by the petitioner, she had not entered into any agreement legally with the landlord on the date of application for registra .....

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ioner's registration was rightly cancelled under Section 39(4) of the Tamil Nadu Value Added Tax. 10. It is further stated in the counter that the grounds raised in the affidavit of the petitioner are all baseless and the circular and judgment relied upon by them are not at all applicable to the subject case. Further, it is stated by the first respondent that if the petitioner is aggrieved by the impugned order, she ought to have challenged the same before the Joint Commissioner of Commercia .....

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econd respondent, fabricated a lease agreement dated 01.04.2011 as if it was executed by employee of Aatheenam. It is further stated that it is the usual procedure followed by the second respondent that he himself will execute the lease agreement in respect of properties of Aatheenam. The second respondent never delegate his power to anyone in the Aatheenam in the administration of Aatheenam properties. It is further stated that the petitioner got registered only by producing fabricated lease de .....

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he lease in favour of his son S.Sundhar. Based on the same, the second respondent has also executed lease agreement, in favour of S.Sundhar in respect of the three shops in D.Nos.10, 10A and 10B, West Tower Street, Madurai-1 on 01.07.2011. While so, the petitioner and her husband, approached the Aatheenam and represented that there is a family arrangement between the petitioner, her husband and the original tenant Sami Iyya @ Swaminathan and requested the Aatheenam to execute lease deed to them .....

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so lodged a complaint against the petitioner, her husband and her father Devaraj Nachiappan before the Deputy Commissioner of Police, Madurai and a case was registered against the above persons in Cr.No.88 of 2012 by CCB, Madurai. Thereafter, the third respondent cancelled the lease agreement of the petitioner dated 05.10.2011 as per law, and thereafter filed a suit before the learned Additional District Munsif, Madurai in O.S.No.100 of 2013 and the same is pending. It is further stated that the .....

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ventilate their grievances before the Civil Court. 14. With regard to cancellation of registration, Section 39(14) of the Tamil Nadu Value Added Tax Act, 2006, empowers the registering authority to cancel the registration for any justifiable reasons. According to Section 39(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. Section 39(15) provides that no order under .....

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