TMI Blog2006 (11) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... as 35/46 Badi Bhamori, Indore. Registration of the petitioner was cancelled by the Commercial Tax Officer, vide order dated July 30, 2005, on the ground that upon inspection it was found that no business is carried out on the spot mentioned in the registration. Against which revision was filed by the petitioner before the Deputy Commissioner of Commercial Tax, which was dismissed, against which the present petition has been filed. Learned counsel for the petitioner submits that the petitioner is carrying on business at all the relevant time, which is evident from the fact the petitioner has submitted the returns regularly and also paid commercial tax levied upon. It is submitted that because of the fact that construction work of bridge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 48, shall within thirty days of the occurrence of any event furnish the information relating to such event in writing together with his registration certificate, if any, to the registering authority for cancellation, amendment or replacement thereof, as the case may be. (2) and (3) . . . From a perusal of section 48 it is evident that dealer is required to furnish the return, under section 26(1) of the Act regarding sells or otherwise disposes of his business or any part or place of his business or effects or comes to know of any other change in the ownership of business or discontinues his business or changes his place of business or opens a new place of business or changes the name or nature of his business within the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whittled down. The power exists, untrammelled by the amendment in section 115 of the CPC, and is available to be exercised subject to rules of self discipline and practice which are well-settled. In view of the aforesaid position of law, this court has ample jurisdiction to examine the correctness of the impugned order passed by respondents. From a perusal of the record it is evident that even after the change of business the petitioner has regularly submitted the return and deposited the commercial tax quarterly. Therefore, there is nothing on record on the basis of which it can be said that the petitioner did not inform malafidely the change of business premises temporarily. It is no more in dispute that the petitioner has chang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional jurisdiction of the High Court under section 115 of the CPC by Amendment Act 46 of 1999 does not take away and could not have taken away the constitutional jurisdiction of the High Court to issue a writ of certiorari to a civil court, nor the power of superintendence conferred on the High Court under article 227 of the Constitution is taken way or whittled down. The power exists, untrammelled by the amendment in section 115 of the CPC, and is available to be exercised subject to rules of self discipline and practice which are well-settled. In view of the aforesaid position of law, this court has ample jurisdiction to examine the correctness of the impugned order passed by respondents. From a perusal of the record it is evident ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
