Registration Certificate shall be deemed to have been cancelled unless it has been renewed.

(Prayer: Writ Petition filed under Article 226 of The Constitution of India for issuance of a writ of certiorarified mandamus as stated therein.)

The above writ petition is filed for issuance of a writ of certiorarified mandamus to call for the records on the file of the respondent in his proceedings in O.Mu.1977/2005 dated 11.7.2005 and quash the same as illegal and violative of the principles of natural justice and for further direction to the respondent to accept the renewal fees and renew the petitioner's registration certificate issued under the Tamilnadu General Sales Tax Act, 1959 and the Central Sales Tax Act,1956.

2. The case of the petitioner is that the petitioner is a dealer in Agro Products and an assessee on the file of the respondent both under the Tamil Nadu General Sales Tax Act, 1959 (State Act) and the Central Sales Tax Act, 1956 (Central Act) and doing business from the year 1999 after obtaining due Registration Certificate, under the provisions of the Act. The certificates were duly renewed year after year by paying the necessary fee by following the provisions for renewal. The petitioner is also very regular in filing its sales tax returns. While that being so, when the petitioner approached the respondent in the first week of July 2005 seeking for issuance of Form H declarations, they were informed that the petitioner's registration certificates were cancelled under both Acts from 30.4.2003 as the petitioner failed to get the certificate renewed as per the provisions of the Act and on that score refused to issue Form H Declaration to the petitioner. Thereafter, on 7.7.2005 the petitioner applied for renewal of the registration certificates by paying the necessary fees, but the respondent by the impugned proceedings dated 11.7.2005 returned the fees by stating that the last date for payment of fee for renewal of the registration certificates with penalty for the year 2003-04 was 30.4.2003 and since the petitioner did not pay the renewal fee and apply for renewal within the stipulated period the petitioner's request at this point of time could not be considered. The correctness of the said order is now put in issue in this writ petition.

3. I heard the learned counsel on either side and perused the relevant statutory provisions and the materials placed on records.

4. Reliance has been made by the learned counsel for the petitioner on the judgment of this Court in Fisher Pumps (P) Ltd Vs. The Commercial Tax Officer, Avarampalayam Asessment Circle, Coimbatore (2004-05 (10) TNCTJ 224) in order to sustain his case that the respondent has to accept the application for renewal of the registration certificate along with the fees and pass appropriate orders in accordance with law.

5. I perused the above order dated 16.12.2003 and also the judgment referred to in that order i.e. Sun Gas Pvt Ltd Vs. Registrar, Tamil Nadu Taxation Special Tribunal (125 STC 496). The judgment would be considered after considering the point whether the petitioner's request could be granted with reference to the statutory provisions in this regard obtaining at the relevant period.

6. In this context, it is relevant to note the statutory provisions which govern the point of issuance of registration certificate and renewal thereof.

7. Section 21 of the Tamil Nadu Tamil Nadu General Sales Tax Act 1959 requires consideration which reads as follows:

21 Procedure for registration: - (1) An application for registration shall be made to such authority in such manner and within such period as may be prescribed and shall be accompanied by a fee of two thousand and five hundred rupees in respect of Public Limited Companies, one thousand rupees in respect of Private Limited Companies and five hundred rupees in respect of other dealers for the principal place of business, and in addition, a further fee of two hundred rupees in respect of Public Limited Companies one hundred rupees in respect of Private Limited Companies and fifty rupees in res