OCEAN INTERIORS LIMITED Vs. ASSISTANT COMMISSIONER (COMMERCIAL TAXES)

JUDGEMENT

(1.) THE petitioner has come up with a challenge to an order passed by the Assistant Commissioner (Commercial Taxes), rejecting the request of the petitioner to amend the certificate of registration.

(2.) HEARD Mr. Rajkumar, learned Counsel for the petitioner and Mr. A. C. Mani Bharathi, Government Advocate, for the respondent.

(3.) ON April 1, 2008, the general body of the private limited company passed an extraordinary general body resolution for converting the private limited company into a public limited company. Suitable amendments to articles of association were also made and the Registrar of Companies issued a fresh certificate of registration on May 1, 2008 in terms of Section 23(1) of the Companies Act. But the corporate identity number of the company remained the same.