Technical defect in renewal signature cannot sustain cancellation notice where firm's genuineness is undisputed.

A show-cause notice proposing cancellation of a firm's registration for earlier years was quashed because the challenge rested only on a technical objection about authentication of the executor's signature in the renewal application. The genuineness of the firm itself was not in dispute, and registration had already been granted for a subsequent year on the same facts. In these circumstances, the High Court held that interference was warranted even though the challenge was directed against a notice to show cause, and the proposed cancellation could not stand.

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Issues: Whether the show-cause notice proposing cancellation of the firm's registration for the earlier years could be quashed.

Analysis: The notice was challenged on the ground that registration had already been granted for the subsequent year on the same facts. The proposed cancellation rested only on a technical objection regarding authentication of the executor's signature in the renewal application, while the genuineness of the firm itself was not in dispute. In these circumstances, interference was warranted notwithstanding the fact that the challenge was directed against a notice to show cause.

Conclusion: The notice proposing cancellation of registration was quashed in favour of the petitioner.

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