NIPPON BENRO ISPAT LTD Vs. STATE OF PUNJAB

JUDGEMENT

(1.) This order will dispose of Civil Writ Petitions 11110 and 11111 of 1993 which have been filed by the same firm. CWP 11110 of 1993 relates to the orders passed under the Punjab General Sales Tax Act, 1948 whereas CWP 11111 of 1993 relates to the orders passed under the Central Sales Tax Act, Otherwise, in all respects the facts giving rise to these petitions are the same. The facts hereinafter noticed have been taken from CWP 11110 of 1993.

(2.) The petitioner is a public limited company having its registered office in Calcutta and Branch office in Ludhiana. It is a registered dealer both under the Punjab General Sales Tax Act and the Central Sales Tax Act in the State of Punjab. The petitioner made sales to M/s. B.K. Steels and M/s. B.K. Electroplating Works, Ludhiana in the months of March and April, 1992. The firms to which the goods were sold were also registered firms under the Punjab General Sales Tax Act and the Central Sales Tax Act. Declarations in form ST -XXII were issued by the two firms in favour of the petitioner in respect of sales affected by the petitioner -firm in March/April 1992. The premises of the petitioner was raided on December 30, 1992. On January 4, 1993, respondent No. 3 passed order Annexure P -1 cancelling registration certificate of the petitioner both under the Punjab General Sales Tax Act and the Central Sales Tax Act, with effect from the date of the order. Appeal against the order Annexure P - 1 was dismissed by order dated March 30, 1993, Annexure P -3.

(3.) Before passing order Annexure P -1, the petitioner was asked to explain as to how it had procured ST -XXII forms and shown bogus sales of C.P. Coils to M/s. B.K. Steels and M/s. B.K. Electroplating Works and why its registration certificate be not cancelled for having misused it by showing bogus sales.