COMMISSIONER OF COMMERCIAL TAXES Vs. KRISHNA KUMAR MANTRI

JUDGEMENT

(1.) The present application under Article 226 of the Constitution is directed against order dated 28th August, 2002, Reported as Krishna Kumar Mantri v. ACCT [2004] 138 STC 683 (WBTT), passed by the learned West Bengal Taxation Tribunal, hereinafter referred to as "the Tribunal" in R.N. Case No. 235 of 2002.

(2.) The backdrop of the present case may briefly be stated as follows : The respondent, Sri Krishna Kumar Mantri, was served with a notice dated March 11, 2002 directing him to show cause as to why his registration certificate will not be cancelled under Section 26(10) of the West Bengal Sales Tax Act, 1994 on the ground that he had ceased to carry on any business from his recorded place of business at Postabazar. It was stated that during visits to the place of business on different dates by the authority concerned and its representatives, it was found that one Mr. Chandgotia was carrying on business of sarees from the said place. In reply to the said notice dated March 11, 2002, the present respondent gave a reply dated March 23, 2002 wherein it was clearly stated that he was still running his business from the same place since the commencement of the business from April, 1993. It was stated that the authority concerned on January 11, 2000 issued hundred way bills in form No. 42 and the same were duly accounted for. In the reply it was further suggested that the authority concerned could very well summon persons who earlier participated in the alleged enquiry for examination. The authority concerned relying upon reports of such visits cancelled the registration certificate.

(3.) Section 26(10) of the Sales Tax Act reads as follows : --