9911796707
TMI Blog1996 (9) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... unjab General Sales Tax Act, 1948, is subject-matter of challenge in this writ petition. 2.. In order to decide whether the impugned order, annexure P2, suffers from any legal error, it will be necessary to take notice of some facts. Petitioner is proprietor of M/s. Sonika Steel Sales, Rajpura, and is engaged in the business of purchase and sale of iron and steel and its finished goods on commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner is that the respondent No. 2 did not give any notice or opportunity of hearing to him to explain the adverse circumstances and passed the impugned order on the basis of information collected behind the back of the petitioner and, therefore, the impugned order should be quashed on the ground of violation of principles of natural justice. The petitioner has also set out detailed fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order, annexure P2, shows that the respondent No. 2 entertained certain doubts about the genuineness of the bill issued by M/s. Sumit Steel Corporation, Ajmer, and the respondent No. 2 made certain secretive enquiries from M/s. Sumit Steel Corporation and the authorities of the Sales Tax Department of the Government of Rajasthan. The respondent No. 2 felt that the bill of M/s. Sumit Steel Corporat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulfil the conditions enumerated in sections 4, 6, 7 and 8 of "1948 Act" or the Rules framed thereunder. Rather the sole basis of the impugned order is the suspicion entertained by respondent No. 2 about the bill of M/s. Sumit Steel Corporation, Ajmer. That by itself cannot become a ground for declining registration certificate to the petitioner once it has shown that he fulfils all the conditions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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