FISHER PUMPS P LTD Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) On direction, learned Government Advocate takes notice for the respondent.

(2.) Aggrieved by the proceedings of the respondent dated 30.09.2003, canceling the certificate of registration granted to the petitioner under the provisions of Tamil Nadu General Sales Tax Act, 1959 and Central Sales Tax Act, 1956 with retrospective effect from 01.04.2003, the petitioner has filed the above writ petition to quash the same and direct the respondent to receive the applicable renewal fees and renew the certificate of registration for the Assessment Year 2003-2004 with effect from 01.04.2003.

(3.) The learned counsel for the petitioner by drawing my attention to Proviso to Sub-section (3) of Section 21 of the Tamil Nadu General Sales Tax Act, 1959 would contend that in the light of the said provision, the impugned order cannot be sustained. He also relied on a Division Bench decision of this Court rendered in the case of Sun Gas Pvt., Ltd., vs. Registrar, Tamil Nadu Taxation Special Tribunal reported in 125 STC 496.