(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 tha