TMI Blog1974 (5) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... the Sales Tax Officer, Puri-I Circle, for cancellation of the registration as dealer. The Assistant Sales Tax Officer in-charge of registration of dealers has rejected each of the applications and has directed the registration certificate of each of the dealers to be returned to the dealer by the impugned order in each of these applications. As common questions of fact and law arise and common counsel for the parties advanced one argument, we propose to dispose of all these applications by a common order. 2.. Section 9 of the Orissa Sales Tax Act, 1947 (hereafter referred to as the "Act"), deals with registration of dealers. Sub-section (6) thereof provides for cancellation of certificate of registration in the following way: "When- (a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... easonable opportunity of being heard, wherever practicable, may order cancellation of the registration with effect from a date to be specified in the order. (2) * * * (3) * * *" 3.. After the applications were made to the Sales Tax Officer, there does not seem to have been any enquiry. In some of these cases, a statement has been recorded from the assessee after the disposal of the application. In the last case, there does not seem to have been any enquiry at all. Rule 16-A of the Rules does not envisage the making of any application. But it cannot be forgotten that it does not exclude the making of an application so as to bring a particular fact to the notice of the appropriate authority for initiating action as contemplated under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns can be cancelled. The purpose of section 9 is to require registration in every case where there is liability for registration. Similarly it contemplates of cancellation of registration wherever there is no liability under the Act. If the petitioners had got themselves registered as dealers under a mistaken position of law and after the law has been settled, if it really transpires that the petitioners have no liability for registration as dealers it is all but appropriate that their registration as dealers should be cancelled. If an application in that regard had been made by the dealer it is all but appropriate that he should be given an opportunity of substantiating his application. A hearing at that stage could assist the Sales Tax Of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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