1986 (11) TMI 372

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..... ation certificate of a dealer under the Orissa Sales Tax Act can be given retrospective effect. 2.. This application is directed against the order dated 29th August, 1985 (annexure 2), passed by the Sales Tax Officer, Kesinga (opposite party 1), cancelling the registration certificate of the petitioner bearing No. KA/KES-4 under section 9(6)(b) of the Orissa Sales Tax Act with retrospective effec .....

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..... tion under subrule (3) by the Commissioner. The Sales Tax Officer, therefore, has to specify the date from which the cancellation will take effect. But, it is well-settled that he cannot fix a date with retrospective effect. That question, apart from other principles to be followed for cancellation of registration certificate, has been set at rest by a Bench decision of this Court in S.J.C. Nos. 1 .....

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