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TMI Blog1986 (7) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... h June, 1986 (being annexure B to the writ petition) by which the petitioner was asked to show cause on 7th July, 1986 at 11.30 p.m. as to why the eligibility certificate of the petitioner will not be cancelled ab initio from the date of issue of eligibility certificate as the writ petitioner has violated the conditions of rule 3(66) of the Bengal Sales Tax Rules, 1941. The contention of the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Therefore, the contention of the petitioner is that the impugned notice ab initio is bad. In my judgment, this writ petition is not maintainable. The first reason is that the notice asks the petitioner to show cause. The petitioner will be at liberty to show cause before the authority concerned. Moreover, it has been pointed out on behalf of the respondents that although the period of eligibi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ower to grant a certificate includes the power to cancel the certificate. Moreover, it is well-settled that fraud unravels everything. If a certificate is obtained by misrepresentation of facts and by practising duplicity, I am unable to hold that the respondents are entirely powerless in the matter. However, I make it clear that I am not expressing any final opinion on the merit of the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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