2009 (1) TMI 822

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....ner has come up with a challenge to an order passed by the Assistant Commissioner (Commercial Taxes), rejecting the request of the petitioner to amend the certificate of registration. Heard Mr. Rajkumar, learned counsel for the petitioner and Mr. A.C. Mani Bharathi, Government Advocate, for the respondent. The petitioner was originally incorporated as a private limited company under the Comp....

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....istration on May 1, 2008 in terms of section 23(1) of the Companies Act. But the corporate identity number of the company remained the same. After the conversion of the private limited company into a public limited company, the petitioner made a request to the respondent by a letter dated June 23, 2008, to amend the certificate of registration. But the respondent issued a notice dated July 21, ....

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....istration from April 1, 2008 to September 4, 2008, the petitioner has come up with the present writ petition.   I fail to appreciate as to how at the outset a fresh certificate of registration could be demanded by the respondent when a private limited company becomes a public limited company. The legal entity remains the same even after the change. There are situations contemplated in the ....

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....oner in the first instance to obtain a new certificate of registration. However, the petitioner has obtained a new certificate of registration. Therefore, I do not wish to again upset the apple cart. But the petitioner cannot be left without a registration from the period from April 1, 2008 up to September 4, 2008 as it would result in disastrous consequences. Therefore, the writ petition is....