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How can one assessee have two TAN no.

This query is : Resolved 
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(Querist)
26 February 2011 There are so many Municipal Corporation like Jaipur Municipal Corp. have two TAN numbers for the same registered office, one under catagory of Central/State Govt. and other under catagory of Autonomous body/Local Authority.

How is that possible?

And What will be the legal status of Municipal Corp.? Is it a local authority or an autonomous body?
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CS ,CMA Shambhu Kr. jha

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CS ,CMA Shambhu Kr. jha (Expert)
26 February 2011 Dear Hyper
A person should possess only one PAN number but it is not applicable in the case of TAN number if any person having different units they can apply for more than one TAN number and will not against any of the applicable law .
As far i thing municipal cooperation is a local authority that have some autonomous power .

Thanks
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