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TMI Blog2015 (11) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... registered under the Tamil Nadu Value Added Tax Act, 2006 having TIN 33880282605 and the CST Act having CST 921601. The Petitioner is carrying on the said business in the property belonged to a Mutt and the 2nd Respondent got the property on land rent. The wife of the Petitioner entered into a lease agreement with the 2nd Respondent and as per the said agreement, the wife of the Petitioner had to pay a sum of Rs. 5 lakhs towards the cost of the construction and payments were made in terms of the agreement. The construction was completed and the superstructure was leased out to the Petitioner. It was agreed that 50% of the right in the undivided share was given to the lessee as shown in the schedule. Therefore, the superstructure belonged t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .3.2013, the 2nd Respondent put the signature in full. The 1st Respondent did not conduct any enquiry nor did not enquire the witness to the document. Since the 2nd Respondent did not produce the original lease to the 1st Respondent and the 1st Respondent failed to enquire the witnesses, no conclusion would be arrived about the allegation made in the notice. c. On 29.4.2015, the Petitioner has given a representation explaining the above said facts. As per clause 8 of the agreement, the lessee has to pay the rent of 50% of the land area to the Mutt, and therefore, the 2nd Respondent is not the absolute owner of the property and the superstructure belongs to the wife of the Petitioner. There is no mandatory provision in the Tamil Nadu Value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner and subsequently, the same was invoked and a partnership deed dated 7.1.2013 was entered into between the 2nd Respondent and her. As per clause 6 of the partnership deed, the capital of the firm was Rs. 5,00,000/-, which amount shall be contributed by her and the 2nd Respondent contributed the shop in form of the capital and at the time of dissolution of the firm, he has exclusive right on the shop. As per the clause 7, the profit and loss sharing ration between the partners viz. party of first part and party of the second part is 99% and 1% respectively. As per the said ratio, he was given Rs. 10,000/- per month as his profit share from the firm by her, who has stopped to pay the said profit ratio after these litigations. It is ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the original lease agreement and the 1st Respondent has no authority to go into the dispute, if any between the landlord and the tenant, once the possession is lawful and therefore, the impugned order is without jurisdiction and liable to be set aside. 5. The learned Additional Government Pleader for the 1st Respondent has contended that for any reason, the registration certificate can be cancelled and hence, sought for dismissal of this Writ Petition. 6. The learned counsel for the 2nd Respondent contended that the lease agreement submitted by the Petitioner for obtaining the registration is a forged document and it was not signed by him and he produced the originals available with him and after perusal of all the records only, the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Petitioner does not have 50% of the right in the lease. Allegation with regard to signature is false. Suppressing the entire facts, the Petitioner obtained order of interim stay on 1.6.2015 and the 2nd Respondent preferred a complaint before the police, regarding the manipulation of his signature in the alleged forged lease agreement and the 1st Respondent conducted a detailed enquiry and only after giving opportunity to the parties concerned, the impugned order was passed. 11. At this juncture, it is relevant to extract the provisions of Section 39 (13), 14) and (15) of the Tamil Nadu Value Added Tax Act, 2006, as under:- "39. Procedure for registration: - (13) A registered dealer shall be entitled to have his registration cancelle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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