NIRMAL KUMAR GUHA Vs. ADDITIONAL COMMISSIONER SALES TAX

JUDGEMENT

(1.) HEARD counsel for the petitioner and the learned Additional Standing Counsel for the department.

(2.) THIS writ application is directed against an order passed by the Additional Commissioner of Sales Tax refusing to set aside cancellation of registration certificate of the petitioner with effect from April 1, 1986. Admittedly, no application for renewal was filed within the prescribed time. Hence, the Sales Tax Officer cancelled the certificate with effect from April 1, 1986, by his Memo dated October 4, 1986. The petitioner carried a revision to the Commissioner alleging that he had not been given an opportunity before cancellation. He was bedridden. Therefore, he could not make an application within the prescribed time. Before the Commissioner, the petitioner filed a medical certificate bearing the date December 27, 1986. The doctor certified that the petitioner was ill since September 10, 1986 and since December 27, 1986, his position had improved. The medical certificate though said that the petitioner was a chronic patient, it was not specifically stated that he was bedridden in March, 1986 and, thereafter, he was not in a position to make an application for renewal.

(3.) IN view of the aforesaid, we remit the matter to the Additional Commissioner for consideration afresh. It is submitted on behalf of the petitioner that the petitioner was not standing to gain by his default. It was in his interest that he should have made the application, which he could not do due to his illness which incapacitated him from March, 1986. We, therefore, direct that the petitioner shall have an opportunity before the Additional Commissioner for filing such other documents as he considers appropriate. The petitioner is directed to appear before the Commissioner on the 7th of August, 1989, when a date of hearing shall be fixed by the Additional Commissioner.