SETHA SANKLA Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The point raised in this writ petition filed under article 226 of the Constitution is whether the order dated March 10, 2010 passed by the first respondent, Commercial Tax Officer, in form VAT-124 cancelling the registration of the firm, M/s. Santosh Dhaba Exclusive, under the provisions of the Andhra Pradesh Value Added Tax Act, 2005 (for short, "the Act"), is illegal on the ground that it was passed without notice to the petitioner. The first and third respondents filed counter-affidavits opposing the writ petition. The impugned order dated March 10, 2010 is an appealable order under the Act. However, as it is the grievance of the petitioner that statutory provisions and rules have been violated in passing the impugned order inasmuch as no notice was given to her and therefore the order is void, we proceed to dispose of the matter on the merits.

(2.) The circumstances under which the point arises and the respective contentions of the parties are these. The petitioner Smt. Setha Sankla is the wife of the third respondent Sri Satyaprakash Sankla. Both of them are partners of the partnership firm M/s. Santosh Dhaba Exclusive located in the premises No. 4-1-364/1, situated at Hanuman Tekdi, Abids, Hyderabad. According to the partnership deed dated May 12, 2004 by which the above firm was constituted the petitioner and the third respondent have/ had 15 per cent and 85 per cent shares, respectively, in the said firm. The said firm was registered under the Act with the first respondent. The third respondent according to the above partnership deed was the managing partner of the firm vide clause (8) thereof and this, as will be presently seen, assumes importance in the circumstances of this case.

(3.) Admittedly matrimonial disputes broke out between the, petitioner and the third respondent. It is seen that the petitioner filed a criminal case alleging an offence of dowry harassment and other offences against the third respondent, his parents and others and she also filed against them a case under the Protection of Women from Domestic, Violence Act 2005 against her husband and his relatives. Both the cases are pending in the court of Judicial First Class Magistrate at Shadnagar, Mahabubnagar. The other details are not necessary but it would be sufficient to note that the third respondent also filed a divorce OP, i.e., O.P. No. 1129 of 2008 in the Family Court at Hyderabad and that is also reported to be pending.