9911796707
TMI Blog1997 (8) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tax Act, 1947 for cancellation of the registration certificate on the allegation that the petitioner s business had been discontinued. The petitioner had filed a show cause, but the Sales Tax Officer cancelled the registration certificate under section 9(6)(c) of the Orissa Sales Tax Act by order dated May 22, 1995. On the very same day the Sales Tax Officer passed another order under annexure 1 intimating the petitioner that his registration certificate was cancelled under section 7(4)(b) of the Central Sales Tax Act, 1956 with effect from May 22, 1995. The petitioner had filed two revisions, one against the order of cancellation under the Orissa Sales Tax Act and the other against the order of cancellation under the Central Sales Tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act. 4.. In the connected writ application disposed of today by a separate judgment, the cancellation of registration certificate under section 9(6)(c) of the Orissa Sales Tax Act, 1947 as confirmed by the revisional authority in the common order which has been impugned in the present case, has been quashed and as such the present order of cancellation under annexure 1 and the revisional order under annexure 3 can no longer hold good. That apart, the contention of the learned counsel for the petitioner that the sales tax authorities were bound to issue notice to the petitioner and afford it an opportunity of being heard is acceptable. Section 7(4)(b) of the Central Sales Tax Act, 1956 provides: "7(4) A certificate of registration g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t though in many cases the reasons for such cancellation may coincide. The provisions contained in the Central Sales Tax Act and the Rules made thereunder do not contemplate automatic cancellation of the registration certificate of a dealer on the ground that such certificate under the State Act has been cancelled. It may also be noticed that section 7(4)(a) contemplates amendment of certificate of registration if there is a change of place of business, whereas under section 7(4)(b), the certificate of registration can be cancelled if the dealer has ceased to carry on business or has ceased to exist or for certain other contraventions contemplated therein. In the present case, as evident from annexure 3, the revisional order, it is appare ..... X X X X Extracts X X X X X X X X Extracts X X X X
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