TaxTMI 
TaxTMI 
2001 (9) TMI 1102
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.... 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 cancelled unless it has been renewed." 2.. Rule 24 of the Rules framed under the Act deals with various details regarding registration. In sub-rule (9) of that rule it is provided thus: "Every registered dealer shall, until his registration is cancelled, submit an application in form D and pay the fee of rupees two hundred only specified in sub-rule (7) for every year subsequent to that in which he applied for registration, within thirty days of the commencement....
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....ause 4, is required to set out the period of validity of the certificate and the fact that it is renewable from year to year on payment of the fee prescribed. Clause 7 of that certificate provides that it is liable for cancellation, modification or amendment for good and sufficient reasons. 5.. In this case, the certificate of registration was given to the assessee only on March 27, 1998. It did not set out the exact period for which the certificate of registration was issued. That form in which the certificate was issued does not correspond to the form which is prescribed. However, the form in which the certificate was given indicates that it was printed in the year 1989. In that certificate, in clause 4, it is stated thus: "This certifi....
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....re is no obligation on the authorities to provide a personal hearing to dealers who do not seek renewal of the certificates of registration in accordance with law. 8.. On the special facts of this case, however, it must be held that the authorities themselves being responsible for having misled the assessee, they were required to give him a show cause notice and hearing before proceeding to cancel the certificate. 9.. The certificate, which was issued to the dealer and which he was required to exhibit at a conspicuous place in his principal place of business, did not state as to when that certificate would expire. It merely said that it is valid from March 2, 1998 until cancelled. The assessee by reading the certificate would have no cl....