KRISHNA KUMAR MANTRI Vs. ACCT POSTA BAZAR CHARGES

JUDGEMENT

(1.) THIS is an application Under Section 8 of the West Bengal Taxation Tribunal Act, 1987 praying for setting aside the order dated July 10, 2002 passed by the Assistant Commissioner of Commercial Taxes, Posta Bazar Charge, cancelling the registration certificate Under Section 26(10) of the West Bengal Sales Tax Act, 1994 also a direction upon the respondents not to take any steps on the basis of the impugned order.

(2.) THE petitioner is carrying on business at 7 Bysack Street, Kolkata -700 007 and filed returns up to the period four quarters 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 petitioner thereafter, was informed that a fresh proceeding for cancellation of the registration certificate had been initiated and the application for way bill dated February 5, 2002 had been kept pending. The petitioner had also been asked to show cause against the proceeding for cancellation of registration certificate.