1997 (1) TMI 485

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..... duce, a commodity taxable at the last purchase point under the Kerala General Sales Tax Act, 1963. He is aggrieved by exhibit P10 final order of the respondent cancelling his registration certificate. Exhibit P10 was received by the petitioner by registered post only on November 2, 1996 as borne out by exhibit P11, true copy of the postal cover. The grievance of the petitioner as highlighted in th .....

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..... nd P8. The question then is when exhibit P10 can be treated as one passed in accordance with law. The mere passing of the order is not sufficient. It must be duly communicated to the assessee. Going by the exhibits referred to above, there is nothing to show that exhibit P10 was put beyond the control of the respondent or despatched to the petitioner on or before October 22, 1996, the date of rece .....

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..... er adverting to exhibits P7 and P8 after affording an opportunity of being heard to the petitioner, within one month from the date of receipt of a copy of this judgment. However, I make it clear that in the event of the failure on the part of the petitioner to extend sincere co-operation to the respondent, the latter will be at liberty to pass appropriate orders on the basis of available records. .....

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