https://www.taxtmi.com/caselaws?id=163885 A tender bidder cannot satisfy a requirement for valid dealer registration and tax clearance by producing a certificate standing in the name of a deceased proprietor, because a proprietorship registration does not continue or devolve on death unless the statute so provides. A legal heir of the deceased proprietor has no independent right to seek amendment of a registration certificate that has ceased to operate. On that basis, a bid founded on an invalid registration and tax clearance was treated as non-compliant, and cancellation of the agreement with arrangement of supply through the next eligible bidder was considered justified. en-us Tue, 03 Mar 2009 00:00:00 +0530 Sat, 15 Nov 2014 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163885 A tender bidder cannot satisfy a requirement for valid dealer registration and tax clearance by producing a certificate standing in the name of a deceased proprietor, because a proprietorship registration does not continue or devolve on death unless the statute so provides. A legal heir of the deceased proprietor has no independent right to seek amendment of a registration certificate that has ceased to operate. On that basis, a bid founded on an invalid registration and tax clearance was treated as non-compliant, and cancellation of the agreement with arrangement of supply through the next eligible bidder was considered justified. Case-Laws VAT and Sales Tax Tue, 03 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163885