9911796707
TMI Blog2004 (6) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... directed the petitioner to furnish necessary security to the tune of Rs. 15 lacs (approximately) under section 30B of the Gujarat Sales Tax Act, 1969 ("the Act") on or before January 5, 2004. 3.. The facts as averred in the petition are that respondent No. 2 visited business premises of the petitioner on August 19, 2003 and impounded various books of accounts maintained by the petitioner relevant to the year 2001-2002. On August 26, 2003 respondent No. 2 passed impugned "provisional attachment" order under section 48A of the Act impounding and attaching stock of oil, more particularly, described in the order (annexure A). On December 16, 2003 respondent No. 2 issued a show cause notice calling upon the petitioner to give reasons as to why ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Court in State of Maharashtra v. Suresh Trading Company [1998] 109 STC 439. He, therefore, urged that in light of the settled legal position the respondents could not disturb the assessment of the petitioner, which had been framed under section 41(3) of the Act on March 31, 2003 after scrutinising in detail various books of accounts as well as other relevant documents, on the basis of cancellation of the registration of the suppliers of goods retrospectively by treating purchases from them as being from unregistered dealers. 5.. Mr. Siraj Gori, learned Assistant Government Pleader appearing on behalf of the respondents, placed reliance on the affidavit-inreply and annexed order dated July 3, 2003 whereby registration of M/s. Karnavati T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lify the provisions of the statute which entitle persons dealing with registered dealers to act upon the strength of registration certificates." 7.. In the case of Giriraj Sales Corporation [2002] 125 STC 369 (Guj) the following statement was made by the Additional AdvocateGeneral in writing: "1. It is submitted that under sub-section (1) of section 30AA, the Commissioner can cancel the certificate of registration of a registered dealer if he is satisfied that the registered dealer has without entering into a transaction of sale, issued to and accepted by another registered dealer a bill or cash memorandum with the intention to defraud the Government revenue or with the intention that the Government may be defrauded. Such a cancellation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner the assessment had already been framed under section 41(3) of the Act. In the circumstances, it is apparent that the impugned orders dated August 26, 2003 (annexure A) and December 29, 2003 (annexure B) will have to be quashed and set aside. Accordingly order dated August 26, 2003 made under section 48A of the Act and order dated December 29, 2003 made under section 30B of the Act are declared to be bad in law and are quashed and set aside. The respondents are directed to release stock of oil and the petitioners shall not be required to maintain minimum stock of oil as ordered on January 13, 2004 while granting ad interim relief. 9.. The petition is accordingly allowed. Rule made absolute. There shall be no order as to costs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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