1981 (1) TMI 246

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....of the Sales Tax Appellate Tribunal (Main Bench), Madras, dated 8th January, 1980, made in T.A. No. 836 of 1979. The matter lies within a very narrow compass. The respondent herein was a registered dealer under the Tamil Nadu General Sales Tax Act and was paying regularly registration fee up to the assessment year 1973-74. From the assessment year 1974-75, the respondent did not remit the fee for ....

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....ection 22(2) of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as the Act), for collecting sales tax at a time when the respondent was not a registered dealer. The Tribunal having set aside the penalty, the matter has come before this Court. We are of the opinion that the order of the Tribunal does not require any interference. Section 21 of Tamil Nadu Act 1 of 1959 deals w....

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....himself registered, he continues to be a registered dealer unless the registration is cancelled, and if during the interval he fails to pay the renewal fee, the department has got a right to collect the same, but certainly not to treat him as an unregistered dealer unless and until the registration itself has been cancelled. This view is reinforced by the provisions contained in the Rules made ....

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....orm D, fresh application need not be submitted for renewal of the registration certificate in the prescribed form; but a letter shall be sent to that effect. These provisions make it clear that when once the registration has been granted on a proper application made by a dealer and on payment of the required fee, the registration continues till it is cancelled, subject to the obligation of the ....