9911796707
TMI Blog1989 (7) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... f registration for renewal submitted on April 6, 1979, was with the Sales Tax Officer, the petitioner wound up his business and made an application on April 29, 1980, for cancellation of registration certificate as provided in section 9(6)(a) of the Act read with rule 14(1)(b) of the Rules. After the assessment for the year 1979-80 and receipt of demand notice, the petitioner paid the tax and penalty demanded on December 22, 1980 and on the very day made an application for refund of his security deposit. On May 27, 1981, the Sales Tax Officer called upon him to show cause why the application for refund filed beyond six months of the cancellation of registration on June 6, 1980, shall not be rejected. Petitioner explained that cancellation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g each of the three consecutive years failed to exceed Rs. 50,000; or (c) there is any other sufficient reasons so to do, the Commissioner shall cancel the registration with effect from the prescribed date and on such cancellation the Commissioner may, on application in the prescribed form received within six months of the date of cancellation, refund in such manner and subject to such conditions as may be prescribed, the security, if any, paid under sub-section (3-a)." 4.. The petitioner discontinued his business in respect of which certificate of registration was granted. Accordingly, Commissioner has power under section 9(6)(a) of the Act to cancel the registration. Under rule 15, the Sales Tax Officer in exercise of the powers of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... knowledge of cancellation of registration is the date for computing limitation under section 9(6) of the Act for making an application for refund. 6.. Even assuming that there was delay, it was for about 15 days only. Lack of knowledge of cancellation of registration where there is no material that the order was communicated or published in the Orissa Commercial Taxes Gazette, is a sufficient cause for delay and the Sales Tax Officer ought not to have ignored the same. Additional Commissioner in revision has not also considered this fact specially when the petitioner had made a prayer to waive the same. Accordingly, the order of the Sales Tax Officer in annexure 7 and order in revision in annexure 8 are quashed. 7.. Under section 9(6) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1980. It is not the case of the Sales Tax Officer that the conditions of rule 42-B have not been satisfied. In the circumstances, the purpose for the security as provided in section 9(6) of the Act not being frustrated by the petitioner and the conditions under rule 42-B having been satisfied, the petitioner is entitled to his National Savings Certificates pledged to the Sales Tax Officer. 8. From the aforesaid analysis, we are satisfied that the petitioner is entitled to the refund of the National Savings Certificates which should have been made latest by end of 1981. On account of illegal refusal, petitioner was temporarily deprived of his property. Mr. Roy has brought to our notice that the National Savings Certificates were to matu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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