1992 (7) TMI 311

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....al Sales Tax Act, 1959, and Central Sales Tax Act, 1956. His CST registration was cancelled with effect from 1st February, 1992 by an order dated 18th February, 1992. The petitioner preferred a revision against the said order but it was rejected as it was out of time, viz., delay of more than 30 days, and the appellate authority had no power to condone the same. Hence the petitioner has now challe....

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.... post with acknowledgement due. Thus he submits that the respondents were aware of the petitioner's residential address. 4.. Rule 52 of the Tamil Nadu General Sales Tax Rules, 1959, provides for service of notice. The same rule applies to the service of notice under Central Sales Tax Act also. Clause (a) of rule 52(1) provides thus: "52(1). Service of notices.-The service on a dealer of any ....

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....the word "if" in the case of business address. Such address is found in the application as well as in the registration certificate, and hence when the clause talks of address, to say that "if the address of such dealer is known to the assessing authority", it means residential address and not the business address. Therefore, rules contemplate issue of notice to the residential address before resor....

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....e 52 has not been complied with as a matter of fact. Hence, the dealer, viz., the petitioner herein, did not have "due notice" before cancellation of his registration. Consequently, the order of cancellation is vitiated and is liable to be quashed. 6.. The writ petition is allowed and the impugned order dated 18th February, 1992 cancelling the registration of the petitioner is quashed. It is op....