MANISH CHOWDHURY Vs. CTO, KADAMTALA CHARGE AND ORS.

JUDGEMENT

(1.) IN this application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 being registered RN -148 of 2001, the petitioner has challenged the cancellation of registration certificate on the ground, inter alia, that the date of hearing was not informed to the petitioner in compliance of the existing rules. The RN -356 of 2001 was heard along with RN -148 of 2001 and taken up for passing a consolidated judgment.

(2.) THE case in brief is that the petitioner applied for eligibility certificate for running his business under Section 39 of the West Bengal Sales Tax Act, 1994. He got registration certificate issued for the purpose of his business and he submitted returns regularly showing the turnover of his business. A notice to show cause was issued upon the petitioner asking him to appear on July 21, 1999 and show cause as to why the registration certificate should not be cancelled. The petitioner prayed for adjournment but since then nothing was informed to the petitioner and registration certificate was cancelled.

(3.) A separate application is filed on behalf of the petitioner being registered RN -356 of 2001 and the petitioner challenged the ex parte order of assessment for the periods September 16,1998 to March 31,1999 and April 1, 1999 to August 11,1999. Both the ex parte, orders have passed without giving opportunity to the petitioner of being heard. No further date after November 30, 1999 was informed. The application for eligibility certificate was also cancelled by the Deputy Commissioner simply on the ground that the registration certificate was cancelled due to discontinuation of the business.