TMI Blog2004 (2) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... ress at Gandhidham and Oral. also the address of the petitioner's registered office at New Delhi. Thereafter, the Assistant Commissioner of Sales Tax issued notice dated November 3, 2001 calling upon the petitioner to show cause why the sales tax registration certificate granted to the petitioner under the Gujarat Sales Tax Act and the Central Sales Tax Act should not be cancelled with effect from January 26, 2001. It appears that the notice could not be served at Gandhidham because of the aftermath of the earthquake at Gandhidham-Kutch but the petitioner was served with the notice at its New Delhi address. However, the petitioner did not appear in response to the notice and the Assistant Commissioner of Sales Tax passed the impugned order dated February 15, 2002 cancelling the registration of the petitioner under the Gujarat Sales Tax Act and under the Central Sales Tax Act with effect from January 26, 2001. 3.. The order was passed under sections 67 and 30-AA of the Gujarat Sales Tax Act and under section 9(2) of the Central Sales Tax Act, 1956 mainly on the following grounds: (i) The petitioner had not given its correct address at the time of registration in July, 1998. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 69 of the Gujarat Sales Tax Act. Mr. Shaikh has filed written submissions urging as under: (i) The powers of revision under section 67 can be invoked within three years from the date on which the order was passed. Since the order granting registration was passed on July 21, 1998, the revisional powers could not have been exercised on or after July 21, 2001. The preamble to the impugned order at annexure "A" indicates that the Assistant Sales Tax Commissioner (Enforcement) had submitted a letter dated July 25, 2001 and the Officers of the Flying Squad, Ahmedabad, had submitted a report dated July 27, 2001 and the Sales Tax Officer, Gandhidham, had submitted report dated August 7, 2001 regarding the petitioner's place of business at Gandhidham and the show cause notice was issued by the Assistant Sales Tax Commissioner on November 3, 2001. Therefore, the Assistant Sales Tax Commissioner had not called for the record relating to grant of registration certificate before July 21, 2001. It is, therefore, submitted that the impugned order was passed beyond the three year period of limitation prescribed by section 67. Therefore, the order deserves to be quashed and set aside. (ii) It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate of registration, the authority was justified in revising the order granting the certificate of registration under section 67 of the Act because the three year period would run from the date when the authority comes to know about the mistake. Alternatively, it is submitted that the authorities were justified in invoking the powers under section 30-AA because the petitioner had defrauded the revenue by carrying on sale transactions without payment of sales tax thereon. 6.. Having heard the learned counsel for the parties, we would first deal with the preliminary contention. It is true that ordinarily this Court is not to exercise its extraordinary discretionary jurisdiction under article 226 of the Constitution when an equally efficacious alternative remedy is available. However, it is also equally wellsettled that the said rule is a rule of practice and the rule is to be invoked ordinarily but in cases where the order under challenge is on the face of it illegal or without jurisdiction, this Court would exercise its powers under article 226 of the Constitution. 7.. As will be indicated hereinafter, the impugned order dated February 15, 2002 passed by the Assistant Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given incorrect address in his application for registration certificate and the subsequent change of address without informing the authorities. We find considerable substance in the submission of Mr. Shaikh for the petitioner that giving the incorrect address in the application for certificate of registration could have justified invocation of the revisional power but that was required to be done within the period of three years from the date of the order granting registration. It is true that the revisional order states that according to the department the petitioner had supplied non-existent address and the authority has also invoked powers under section 30-AA. However, the provisions of section 30-AA provide for three contingencies which do not include any such ground for cancellation of registration. Of course, we cannot be oblivious of the fact that if the dealer has supplied such non-existent address, the authorities would have the power of withdrawing the certificate but that can be withdrawn by revising the order under section 67 for which the Legislature has already provided a period of as many as three years and, therefore, if the authorities chose not to make any inves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment may be defrauded of its revenue, the Commissioner may, after making such inquiry as he thinks fit and giving a reasonable opportunity of being heard, cancel the certificate of registration of the registered dealer issuing or accepting such bill or cash memorandum either prospectively or retrospectively from such date as the Commissioner may, having regard to the circumstances of the case, fix: Provided that .. " The learned Additional Government Pleader submitted that the petitioner had defrauded the Government revenue or intended to defraud the Government of its revenue by carrying on transactions without carrying on business from the place which was indicated in the certificate of registration. 11.. As far as the place of business and change of address issues are concerned, the same are already dealt with hereinabove, but it appears to us that the impugned order does not indicate as to how the provisions of sub-section (1) of section 30-AA could have been invoked in the facts of this case. Sub-section (1) is to be invoked where a registered dealer without entering into a transaction of sale issues to another registered dealer a bill or cash memorandum with the inte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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