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2003 (12) TMI 590
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....r the respondent : Mr. B. Nedunchezhian Government Advocate (Tax) ORDER On direction, learned Government Advocate takes notice for the respondent. 2. Aggrieved by the proceedings of the respondent dated 30.09.2003, canceling the certificate of registration granted to the petitioner under the provisions of Tamil Nadu General Sales Tax Act, 1959 and Central Sales Tax Act, 1956 with retrospe....
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....Section 21 (3): The certificate issued under sub-section (2) *[ shall be valid for one year or five years, as the case may be] and shall be renewed in such manner and within such period as may be prescribed, on payment of the fee specified in sub-section (1). The certificate shall be deemed to have been canceled unless it has been renewed: Provided that a registered dealer who fails to renew the c....
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....an opportunity to renew the certificate for further period on payment of renewal fee and penalty as provided in the proviso. The said recourse has not been followed by the respondent before passing the impugned order. 6. In this regard, it is also useful to refer the Division Bench decision of this Court referred to above 125 STC 496 (cited supra). It is seen that while considering similar prov....