9911796707
TMI Blog1979 (1) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... ertificate in form IIA read with rule 6 of the Bengal Sales Tax Rules to the appellant. But the said certificate as originally issued did not mention any commodity the sale of which will be taxable at the rate mentioned in clause (aa) of sub-section (1) of section 5 of the Bengal Finance (Sales Tax) Act, 1941. The appellant's case is that he was previously appointed as a stockist of cement produced at Hira Cement Works (Orissa) Limited having their office at 10, Middleton Row, who were distributors in respect of the products of Hira Cement Works (Orissa) Limited. The further case of the appellant is that with effect from 21st September, 1976, he used to get supply of cement from the local godown of the Industrial Development Corporation of Orissa Limited, Behala, 24-Parganas. From the said date there were no inter-State but intrastate purchases by the appellant. The Commercial Tax Officer on two different dates had issued in all 29 declaration forms to the appellant although the appellant's registration certificate did not then mention that he was entitled to coverage under section 5(1)(aa) of the Act in respect of purchase of cement for resale in West Bengal. Thereafter, the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rah Circle, and also the order of the Commercial Tax Officer, 24-Parganas Range, dated 15th September, 1977, refusing his prayer for amendment of his registration certificate by inserting the commodity cement in the resale column under section 5(1)(aa) of the Act with retrospective effect. As already stated, the learned single Judge summarily rejected the said writ petition. The principal point in this appeal is whether or not the authorities under the Bengal Finance (Sales Tax) Act had committed any error of jurisdiction by refusing the above amendment of the registration certificate of the appellant as a dealer under the Bengal Finance (Sales Tax) Act with retrospective effect from the date of his original registration. The Commissioner under section 7(4) of the Bengal Finance (Sales Tax) Act, 1941, has authority to amend from time to time any certificate of registration in accordance with the information furnished under section 16 or otherwise received. The learned Advocate for the appellant has placed before us the decision of B.N. Banerjee, J., in Merchant and Traders (Private) Limited v. State of West Bengal[1963] 14 S.T.C. 798. In the said case, a writ petition filed by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration certificate under the Bengal Finance (Sales Tax) Act by incorporating therein by way of amendment of articles in accordance with the order of the Commercial Tax Officer dated 18th July, 1962, and to treat the said rectified registration as amended with effect from 18th July, 1962. In Azad Hind Stores v. Commercial Tax Officer, Siliguri Charge[1977] 10 S.T.A. 37. , the order for amendment had been passed but there was error or omission to incorporate all items in the registration certificate issued due to mistake or error in carrying out the amendment order. Therefore, the above decision is an authority for the proposition that when there has been an error or mistake by the Commercial Tax Officer and a registration certificate is not in accordance with the order passed by the authorities for registration of a dealer or for amendment of his certificate, the authorities may be compelled by appropriate writ to correct such error or omission from the said registration certificate of a dealer. Amiya Kumar Mookerji, J., in Khalsa Automobiles v. Additional Commissioner, Commercial Taxes, West Bengal[1977] 10 S.T.A. 22., similarly held that there was an error apparent on the face of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 of the Act. But the appellant did not take recourse to the said remedy. The appellant himself has stated in the writ petition that previously he had been making purchases of cement outside West Bengal for resale within the said State. In fact, he had simultaneously obtained registration as a dealer under the Central Sales Tax Act. The appellant himself has alleged at the date of his registration that he was making only inter-State purchases of cement. According to him, only with effect from 21st September, 1976, he began to get supply of cement from the local godown of Industrial Development Corporation Orissa Limited at Ray Bahadur Road, Behala, 24-Parganas-"from the said date there was no inter-State purchase of cement by the petitioner and there was intra-State purchase" (vide paragraph 3 of the writ petition). Therefore, according to the appellant, he himself had commenced intrastate purchase of cement only with effect from 21st September, 1976, and not before the issue of his registration certificate dated 4th September, 1975. But the appellant did not immediately apply for amendment of his registration certificate and for incorporating the commodity, cement, in the relev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coverage is meaningless and invalid. We are unable to accept this extreme submission. Under sub-section (1) of section 7, every dealer, while being liable to pay tax under section 4 of the Act, must possess a registration certificate in order to carry on business as a dealer. A dealer who is required to be registered shall make an application in the prescribed manner (vide rule 4 read with form IA). The authority under sub-section (3), after being satisfied, may register the applicant and grant a certificate of registration in the prescribed form (vide form IIA). The Commercial Tax Officer shall specify the class or classes of goods for the purposes of clause (aa), sub-clauses (i) and (iii) of clause (bb) of sub-section (1) or sub-clause (ii) of clause (a) of sub-section (2) of section 5 only in case coverage under all or any of these clauses is granted by the Commercial Tax Officer. In case the Commercial Tax Officer, while registering a dealer, refuses to grant coverage under the said clause or any of them, no question of specifying the said class or classes of goods in the registration certificate can arise. Therefore, the expression "shall specify the class or classes of goods" ..... X X X X Extracts X X X X X X X X Extracts X X X X
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