2023 (11) TMI 3

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Heard Shri Sanjay Kumar Asthana, Advocate, holding brief of learned counsel for the petitioner and Shri Nimai Dass, learned Additional Chief Standing Counsel for the State-respondents. 2. Shri Vipul Kumar, learned counsel for the insurance company is not present. Order sheet records repeated illness slip on his behalf. 3. Today, upon urgency being pressed, we have examined the matter. Primaril....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t petitioner claims payment of insurance money, Rs. 5,00,000/- to her in terms of the Group Insurance Policy purchased by the State Government for the benefit of such registered dealer, under the Circular dated 30.03.2013 issued by the Commissioner, Commercial Tax, U.P., Lucknow. 5. The above claim has been resisted by the State on the ground that prior to the occurrence of his death the deceased....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... registration form, dated 21.02.2006. That registration is stated to have been surrendered by the petitioner, for the first time on 16.12.2013 by filing appropriate application. According to the petitioner, it is that cancellation of registration that came to be posted on the website of the revenue authorities on 24.12.2013. Therefore, according to the petitioner, the registration granted to the d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....8. Prima facie, the stand taken by the petitioner appears to be correct. It also appears that the respondent-authorities have misdirected themselves in not looking at the application dated 18.03.2013 without considering the fact of the pre-existing registration, that stood in the name of the deceased. If the deceased held a registration certificate prior to the occurrence of his death and that reg....