1995 (3) TMI 431

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hich the jurisdiction of the High Court has been barred. Applicant Binod Kumar Koyal is a partner of M/s. Arun Plastics, which was a registered dealer till May 5, 1992 when the registration was cancelled. On September 22, 1992, an application was made by the applicant for issuance of 60 numbers of declaration forms covering purchases during the periods of 1988-89, 1989-90, 1990-91 and partly during 1991-92, namely, up to June 25, 1991. That application was rejected on September 22, 1992 itself by the Commercial Tax Officer on the ground that the applicant ceased to be a registered dealer. A revision was preferred before the appropriate Assistant Commissioner, who by his order dated January 25, 1993 upheld the order of rejection passed by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... applicant denying the allegations made in the affidavit-in-opposition. Mr. J.K. Goswami, learned State Representative appearing for respondents, submits that rule 27AA(1) requires that only a registered dealer can apply for declaration forms and under rule 27A(4), a dealer is required to return unused declaration forms after cancellation of his registration certificate. Therefore, Mr. Goswami argues that the applicant was not eligible to make an application for declaration forms after cancellation of his registration certificate. Mr. M.L. Bhattacharjee, learned advocate for the applicant, relies on an unreported decision dated August 30, 1971, by a learned Judge of the High Court at Calcutta in Civil Rule No. 982 of 1969. After hearing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e was regular assessment under section 11(1) of the 1941 Act against which an appeal preferred by the applicant is pending. As regards the other periods up to the date of cancellation of registration certificate, the assessments have been treated as deemed assessments under section 11E(1) of the 1941 Act. Therefore, Mr. Bhattacharjee rightly submits that for the purposes of all these assessments when the applicant is being treated as a registered dealer, although his registration certificate has been cancelled with effect from May 5, 1992, there is no point in refusing to issue declaration forms to cover his purchases for the aforesaid periods. We are unable to accept the contention of learned State Representative that the issuance of decla .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X