PREETAM GENERAL STORE Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) PETITIONER has challenged the order under annexure 1 passed by the Sales Tax Officer, Bhubaneswar-I Circle, cancelling the registration certificate of the petitioner under section 7 (4) (b) of the Central Sales Tax Act, 1956 and the order of the revisional authority under annexure 3 confirming the said cancellation.

(2.) PETITIONER was a dealer registered under the Orissa Sales Tax Act as well as under the Central Sales Tax Act. A proceeding was initiated by the Sales Tax Officer under section 9 (6) (a) of the Orissa Sales Tax Act, 1974 for cancellation of the registration certificate on the allegation that the petitioner's business had been discontinued. The petitioner had filed a show cause, but the Sales Tax Officer cancelled the registration certificate under section 9 (6) (c) of the Orissa Sales Tax Act by order dated May 22, 1995. On the very same day the Sales Tax Officer passed another order under annexure 1 intimating the petitioner that his registration certificate was cancelled under section 7 (4) (b) of the Central Sales Tax Act, 1956 with effect from May 22, 1995. The petitioner had filed two revisions, one against the order of cancellation under the Orissa Sales Tax Act and the other against the order of cancellation under the Central Sales Tax Act. Both the revisions were dismissed by a common order dated January 12, 1996 by the Commissioner. The present writ application has been filed challenging the cancellation of the registration certificate under the Central Sales Tax Act, whereas connected writ application numbered as O. J. C. No. 3683 of 1996 has been filed challenging the cancellation of registration certificate under the Orissa Sales Tax Act. Both the writ petitions were heard together and the connected writ petition has been disposed of by separate judgment delivered today.

(3.) IN the connected writ application disposed of today by a separate judgment, the cancellation of registration certificate under section 9 (6) (c) of the Orissa Sales Tax Act, 1947 as confirmed by the revisional authority in the common order which has been impugned in the present case, has been quashed and as such the present order of cancellation under annexure 1 and the revisional order under annexure 3 can no longer hold good. That apart, the contention of the learned counsel for the petitioner that the sales tax authorities were bound to issue notice to the petitioner and afford it an opportunity of being heard is acceptable. Section 7 (4) (b) of the Central Sales Tax Act, 1956 provides :