9911796707
TMI Blog1996 (1) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... tricted nature of the revisional jurisdiction of this Court under section 41 of the Act. 2.. Learned counsel pressed before us question No. 3 which reads thus: "Whether, on the facts and in the circumstances of the case, the sales tax authorities are justified in cancelling the registration certificate without issuing notice under section 14(8) of the Kerala General Sales Tax Act?" In this connection, learned counsel has taken us through the notice issued by the assessing authority under sub-section (8) of section 14, which is annexure G of the paper book and also to the order cancelling the registration which is annexure F. On a perusal of the said notice and the cancellation order, we find that the grounds mentioned in the notice fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... detailed argument note submitted by the counsel for the assessee before the Tribunal. We could not find any such argument being raised in the argument note also. Further, we have perused the revision memo filed before this Court also. We could not find any averment to the effect that this point has been urged before the Tribunal and that the Tribunal failed to consider the said question. 4.. Learned counsel for the assessee pressed into service before us the decision of the Supreme Court in Commissioner of Income-tax, Bombay v. Scindia Steam Navigation Co. Ltd. [1961] 42 ITR 589 and submitted that when a point is raised before the Tribunal but the Tribunal fails to deal with it, it must be deemed to have been dealt with by it, and is, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Tribunal and therefore, it cannot be said that question No. 3 raised by the assessee in this revision arises out of the order of the Appellate Tribunal nor can it be said that the Appellate Tribunal has decided the question erroneously or failed to decide any question of law. 6.. Before concluding, we would like to point out that this is a case in which the assessing authority is cancelling the certificate of registration of the assessee in an arbitrary and unfair manner and in clear violation of the provisions of section 14(8) of the Act and therefore such an order should have been cancelled with direction to pass orders afresh after complying with the provisions of section 14(8) of the Act. We are not adopting such a course be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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