TMI Blog1956 (5) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... . The registration certificates were cancelled under the provisions of section 7(4) of the East Punjab General Sales Tax Act, East Punjab Act No. XLVI of 1948. The facts in the two matters before me are not identical but the principle involved is the same. In both these petitions it has been alleged that no notice was given to the petitioners before their registra- tion certificates were cancell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Com- missioner on appeal. Both the petitioners appealed to the Financial Commissioner and with their appeals they attached a copy of the order of the Commissioner dated the 3rd of February, 1955. This order is not complete in itself. It apparently dealt with a large number of cases and was in continuation of a previous order passed by him on the 4th of January, 1955. The order merely said- "In co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t as the file has been forwarded to the Legal Remembrancer to Government of Punjab copies cannot be prepared. The learned Advocate-General was unable to trace the original order in one of the two cases. In the circumstances it seems to me that the petitioners were not given a fair hearing either by the Excise and Taxation Commissioner or by the Financial Commissioner to whom they appealed. Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Legislature intended to withhold the right of being heard from a dealer whose registration certificate is to be cancel- led. The cancellation reacts grossly to the disadvantage of the dealer because he cannot carry on his business after the cancellation of the certificate. He is therefore deprived of his means of livelihood and it is only just and fair that he should be heard before orders are pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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