S. NARMADHA Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) 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 the introduction of the Tamil Nadu Value Added Tax Act, 2006, with effect from January 1, 2007, the petitioner's husband was assigned TIN No. 33431281710.

(2.) UNFORTUNATELY the petitioner's husband died in a road traffic accident on December 1, 2007 leaving behind him surviving, the petitioner, a minor daughter and his parents. After his death, the petitioner started managing the concern and the petitioner's father -in -law filed monthly returns. In the meantime, the petitioner applied for death certificate and legal heirship certificate. After receiving the same, the petitioner sent copies of the same requesting the respondent to incorporate necessary changes in the certificate of registration. But there was no response and the petitioner continued to file the monthly returns.

(3.) HEARD Mr. P. Rajkumar, learned Counsel appearing for the petitioner and Mr. K. Radhakrishnan, learned Government Advocate (Tax) appearing for the respondent.