TMI Blog2022 (5) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... Varma, used to come to the premises and carried on certain business activities. Nevertheless, the said receptionist could not recognise Mr. Rohit Varma whose photograph appears to have been shown to the said receptionist - The proper course that should have been adopted is to issue a notice directing Mr. Rohit Varma and Mr. Dilip Kumar Agarwal to be personally present in the office of the respondent and the landlord of the premises also should have been summoned. If all the three parties are present, the correct facts will come to light. Had this procedure been adopted, the truth would have been established and a proper order could have been passed either way. The matter requires to be remanded to the original authority, namely, first re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nto in a writ petition. Aggrieved by such order, the appellant is before us by way of this appeal. 3. We have heard Mr. Arya Das, learned advocate for the appellant and Mr. Debasish Ghosh, learned advocate appearing for the respondents. 4. Firstly, we note that as against the order passed by the Joint Commissioner of Commercial Taxes dated 30th November, 2021, the appellant has no other alternative remedy provided under the Act for him to avail questioning the correctness of the said order. Therefore, the appellant had, in our opinion, rightly invoked the jurisdiction of this Court under Article 226 of the Constitution of India. The Court while exercising the extraordinary jurisdiction is entitled to examine as to whether the decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cancelled as it has been obtained by means of fraud, wilful mistatement or suppression of facts. The appellant did not avail the remedy granted and did not appear before the authority and therefore, the registration was cancelled by order dated 5th October, 2018. Thereafter, the appellant had filed an application dated 4th November, 2018 for revocation of the cancellation of registration, which application was favourably considered and by an order dated 4th January, 2021, the registration was restored. Thereafter, within a period of three days, another show cause notice dated 7th January, 2021 was issued on the same ground as the earlier show cause notice dated 10th September, 2018. The appellant submitted the reply. However, the registra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on certain business activities. Nevertheless, the said receptionist could not recognise Mr. Rohit Varma whose photograph appears to have been shown to the said receptionist. This report in the submission of the learned Advocate for the appellant is prima facie proved to show that the business was carried on in the said premises. In any event, the authority while cancelling the registration could not have solely relied upon a statement made by the receptionist of the building and merely because she could not recognise Mr. Rohit Varma s photograph could not have been the reason for cancellation. The proper course that should have been adopted is to issue a notice directing Mr. Rohit Varma and Mr. Dilip Kumar Agarwal to be personally presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or his power of attorney agent cannot take any stand that the notice was not properly served on them as it is in their appeal, this order is being passed and therefore, the appellant and the power of attorney agent shall positively appear before the authority on 20th June, 2022. 14. The first respondent is directed to depute one of his officers to effect personal service of the hearing notice on the landlord of the building to ensure that the landlord is present on the said date. On the said date, the first respondent shall enquire into the matter, receive whatever documents the parties may produce and pass a reasoned order on merits and in accordance with law. 15. Urgent photostat certified copy of this order, if applied for, be f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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