2008 (5) TMI 39

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....ugned order, Commissioner has rejected the appellant's application for single registration of two premises. It is seen that one premises is located at plot No. 85-A & B and other is located at plot No. 85-D & E. Thus, there is an intervening plot No. 85C, which does not belong to the appellant. Two premises for single registration stands rejected by the Commissioner on the ground that in terms of ....

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.... and income tax assessment stand satisfied by the appellant. Merely because the said instructions referred to separation of two premises by way of public road, railway line or canal, it does not mean that if two premises are separated by a vacant plot and they cannot be granted single registration. The said notification has to be construed in a way so as to further the legislative intent and not t....