JUDGMENT : 1. This Writ Petition has been filed praying for a Writ of Certiorarified Mandamus calling for the records pertaining to the Certificate of Registration in CST No.809434 TIN 33385362964 issued by the 1st respondent to the second Respondent dated 26.11.2013 and quash the same and consequently direct the 1st Respondent not to register any other business in the name of “Sri Kantha Vilas Vibuthi Store”. 2. The facts of the case in this Writ Petition are that originally theVibuthi business was done in a joint venture by the family members of the petitioner as well as the second respondent. After partition took place between the family members of the petitioner and the second respondent, the petitioner started doing business in the name and style of “Sri Kantha Vilas Vibuthi Store” with TIN No.33855362948 and obtained a Certificate of Registration on 31.10.2013. Similarly, the second respondent started doing business in the name and style of “Sri Kanda Vilas Pooja Store” and obtained a TIN No.33385362964 and also obtained a Certificate of Registration on 26.11.2013. While so, the grievance of the petitioner in this Writ Petition is that the second respondent though he has different TIN no, he is doing his business in the name and style of “Sri Kantha Vilas Vibuthi Store” which is why, the present Writ Petition came to be filed by the petitioner for the relief stated supra. 3. The learned counsel appearing for the petitioner would submit that though proper partition took place and the second respondent transferred his rights to the petitioner for doing the business, in violation of the partition deed, he uses the trademark of the petitioner and thereby stalling the business operations of the petitioner. 4. The second respondent has also filed a counter affidavit refuting the submissions of the petitioner and inter alia would submit that the alleged partition took place between the petitioner and the second respondent is obtained by coersion and it is subject to the civil suit pending between the parties. 5. The first respondent through his counter affidavit would submit that at the time of changing the name from “Sri Kanda Vilas Pooja Store” to “Sri Kantha Vilas Vibuthi Store” neither the petitioner nor the second respondent brought to the knowledge of this fact. 5. The first respondent through his counter affidavit would submit that at the time of changing the name from “Sri Kanda Vilas Pooja Store” to “Sri Kantha Vilas Vibuthi Store” neither the petitioner nor the second respondent brought to the knowledge of this fact. As per TNVAT Act, one can change the name and style of the business as per their own wishes subject to proof of necessary documents. Accordingly, the name of the second respondent got changed as “Sri Kantha Vilas Vibuthi Store”. In any event, there cannot be two TIN nos for the very same name, as it is violation of the Act and it could invite for penalty for the said act. 6. The short issue involved in this Writ Petition is who has to use the name of “Sri Kantha Vilas Vibuthi Store”. Though initially the petitioner used the name and style of “Sri Kantha Vilas Vibuthi Store” for his business activities on the basis of the partition took place between the parties, the issue started when the second respondent applied and changed his business activities in the very name and style of “Sri Kantha Vilas Vibuthi Store”. In this connection, the petitioner has made a detailed representation dated 15.09.2014 to the first respondent setting out the entire facts and circumstances of the case. Therefore, the first respondent is directed to pass appropriate orders on the representation dated 15.09.2014 in view of the fact there cannot be two tin nos for the very same name, namely, Sri Kanda Vilas Vibuthi Store and it is also impermissible in law. While passing orders on the representation, the first respondent shall give an opportunity of hearing to both the parties and also consider the documents to be produced by both the parties and pass appropriate orders, within a period of two weeks from the date of receipt of a copy of this order. 7. With the above direction, this Writ Petition stands disposed of. No costs. Consequently, the connected miscellaneous petitions are closed.