R DAMODAN Vs. UNION OF INDIA

JUDGEMENT

(1.) THE writ petition is taken up by consent. Heard both sides.

(2.) THE petitioner got registration under the Tamil Nadu General Sales Tax Act, 1959, and Central Sales Tax Act, 1956. His CST registration was cancelled with effect from 1st February, 1992 by an order dated 18th February, 1992. THE petitioner preferred a revision against the said order but it was rejected as it was out of time, viz., delay of more than 30 days, and the appellate authority, had no power to condone the same. Hence the petitioner has now challenged the original order of cancellation of registration.

(3.) RULE 52 of the Tamil Nadu General Sales Tax RULEs, 1959, provides for service of notice. The same rule applies to the service of notice under Central Sales Tax Act also. Clause (a) of rule 52(1) provides thus .