LACHMANA SINGH Vs. STATE OF M P

JUDGEMENT

(1.) THIS order will also govern Misc. Petition No. 67 of 1962.

(2.) IN these two applications under Article 226 of Constitution, the prayer of the petitioners is that a direction be issued to the respondents commanding them to cancel the registration certificates of the applicants under the Central Provinces and Berar Sales Tax Act, 1947, and the Madhya Pradesh General Sales Tax Act, 1958, and that they be also restrained from imposing purchase tax under section 7 of the M. P. General Sales Tax Act, 1958, which; the petitioners contend is ultra virse, void and inoperative.

(3.) IN our judgment, both these applications must be dismissed on the ground that on the letters addressed by the petitioners to the Sales Tax Officer asking him to treat their registration certificates as cancelled no order of any kind with regard to the continuance or cancellation of the certificates could be passed under the relevant provisions of the Sales Tax Acts of 1947 and 1958 and the rules made thereunder, and the communications sent to them ir reply by the Sales Tax Officer that their registration certificates could not be cancelled were not any orders of the authority competent to decide the question of cancellation or continuance of the certificates. The petitioners in asking for the cancellation of certificates in the manner that they did, and the Sales Tax Officer in the way he dealt with the letters, totally ignored the relevant provisions relating to the cancellation of a registration certificate.