J ENTERPRISES Vs. SALES TAX OFFICER

JUDGEMENT

(1.) BY this petition filed under Articles 226 and 227 of the Constitution of India, the petitioner has questioned the action of the respondents (sales tax authorities) in cancelling the registration certificate granted to the petitioner and also claim consequential reliefs. The facts of the case lie in a narrow compass. They, however, need mention infra.

(2.) THE petitioner is a dealer carrying on business of manufacture and sale of wooden articles under the State Sales Tax as also Central Sales Tax Acts. It appears that sales tax authorities conducted raid in petitioner's factory. In this raid proceedings, the authorities were able to collect several documents/materials which was either not accounted for or was not tax paid. This gave rise to issuance of two show cause notices dated October 1, 1992 (annexure P8) by Sales Tax Officer. By this notice, it was said that as to why the registration certificate granted under the State Sales Tax as also Central Sales Tax Acts to petitioner be not cancelled. The petitioner was asked to file reply on or before October 8, 1992. The petitioner on October 8, 1992 filed reply to show cause (annexure P9 ).

(3.) IT appears that by annexure P10 dated October 9, 1992 the Sales Tax Officer informed to Chief Conservator of Forest that petitioner's registration certificate has been cancelled by their order dated October 8, 1992. The Forest Department was asked to take note of this fact and proceed accordingly. It is this action of the respondents (sales tax authorities) which is impugned in this petition.