TMI Blog2002 (8) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... rters ending 31st March, 2002 and on the basis of such return assessment has also been completed. At the same address and in the same room other concerns, namely, Rajesh Processing Corporation and Maheswari Commercial Corporation are also maintaining their offices. The room belongs to Hari Krishna Mantri, the father of the petitioner. 3.. The respondent No.1 issued way bill last on January 11, 2000 and the petitioner using those way bills imported goods from outside the West Bengal and duly paid taxes. Since the way bills were stopped the petitioner failed to make any transaction and filed nil returns under the provisions of the West Bengal Sales Tax Act, 1994 (hereinafter referred to as "the Act, 1994"). On February 5, 2002 the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent No.1 passed an order dated July 10, 2002 cancelling the registration certificate under the Act, 1994 without giving any opportunity to cross-examine Shri Chand Ghotia on whose statement much reliance was given and the registration certificate was cancelled. The impugned order dated July 10, 2002 passed by the respondent No. 1 is, therefore, bad, illegal, erroneous and without jurisdiction. 7.. It is submitted on behalf of the petitioner that the Respondent No.1 failed to consider the principles of law enunciated by different High Courts and Supreme Court. The registration certificate was rejected only on the ground that the room in which the petitioner was carrying on the business was being used for saree business. Simply r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cancelling the Registration Certificate. The petitioner, therefore, has no relief and the application is liable to be dismissed. 9.. The only point for consideration, therefore, is if the registration certificate was cancelled in accordance with law by an impugned order dated July 10, 2002. 10.. The sub-section (10) of section 26 of the West Bengal Sales Tax Act, 1994 states as follows: "When- (a) any business in respect of which a certificate of registration has been granted to a dealer on an application made, has been discontinued, or (b) a dealer has ceased to be liable to pay tax under section 9, section 10, section 12 and section 15, the prescribed authority shall cancel the registration of such dealer." 11.. In the instant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Maheshwari Commercial Services show that the certificates were valid with effect from September 9, 1990 and December 19, 1985 respectively. It is not on record as to whether any proceeding for cancellation of the registration certificate was initiated against these two organisations for finding no evidence to carry on business by them. However, as we find, the Statement of Chand Ghotia was given much importance for the purpose of taking presumption regarding non-existence of the business of the petitioner. 13.. It is the contention of the learned lawyer for the petitioner that the petitioner in course of hearing of the proceeding for cancellation of registration certificate prayed for tendering the witness Chand Ghotia for his cross-exami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00. The registration certificate has been cancelled by an order dated July 10, 2002. It is very difficult to conceive as to how a businessman would be able to run his business without getting sufficient number of way bills. This fact as we find, was not taken into consideration by the concerned officer before taking a harsh step for cancellation of registration certificate of the petitioner. 14.. It is the contention of the respondents that neither any business account nor relevant papers were found at the place of business of the petitioner at the time of inspection. So, there was violation of section 65 of the West Bengal Sales Tax Act, 1994. Even if, it is believed that no document was found at the place of business, the concerned auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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