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TMI Blog2007 (9) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... bond furnished by the applicant would stand discharged provided the applicant returns the PVC suction pipe or deposit the value thereof within 15 days hereof to the respondent-sales tax authority. In default the respondents are at liberty to enforce the bond furnished by the applicant. - - - - - Dated:- 20-9-2007 - DATTA CHAUDHURI R.K. AND DEB KUMAR CHAKRABORTI, JJ. R.K. DATTA CHAUDHURI (Judicial Member). In both the applications under section 8 of the West Bengal Taxation Tribunal Act, 1987 filed on July 5, 2007 and June 25, 2007, respectively by Smt. Pushpa Lohia, proprietress of M/s. Ankita Sales Corporation of 39/3, Dharmatola Road (South), P.O.: Belurmath, Howrah, registered under both the State and Central sales tax statute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usiness activities, at her declared place of business; (ii) had no office room to carry on her business; (iii) had no godown or warehouse and her declared place of business was a residential premises which was absolutely unfit for carrying on any kind of business. The applicant denied correctness of the grounds of cancellation of the registration certificate as well as seizure and imposition of penalty. She asserted that she carried on business at the premises recorded in the registration certificate, maintained records in the office which was also maintained at the said premises, and that she also kept goods imported by her at the said premises. She contended that section 24 of the WB VAT Act, 2003 does not require her to have godown or wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,50,000 for securing payment of penalty and in the Case No. RN-202 of 2007 the impugned order of cancellation of the registration certificate was directed to be stayed till disposal of this application. The issues for consideration are (i) whether the applicant had no place of business on June 5, 2007 and/or March 20, 2007 at her declared place of business, (ii) whether the seizure was legal and (iii) whether the penalty order was legal. Section 29(1)(c) of the WB VAT Act, 2003 provides that a registration certificate granted to a dealer under sub-section (2) of section 24 shall be cancelled by the appropriate authority where such authority, after giving reasonable opportunity to such dealer of being heard, is satisfied that the dealer h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le who was superior to the Sales Tax Officer. The Deputy Commissioner, the Assistant Commissioner and the Sales Tax Officer of Sales Tax are authorized to issue and cancel the registration certificate. Rule 15 of the WB VAT Rules, 2005 provides, when the appropriate assessing authority, upon receiving information, is satisfied that the dealer has ceased to carry on business or ceased to exist at his place of business or ceased to be liable to pay tax under sub-section (8) of section 10, section 11 or sub-section (8) of section 14, he shall, after giving the dealer an opportunity of being heard, cancel the certificate of registration of such dealer under subsection (1) of section 29 and such cancellation will take effect from the date of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he face of the certificate of registration issued on March 20, 2007, we find that the dealer did not declare to have any godown or warehouse and separate office room. So, the declaration made by the applicant was not false as regards maintenance of godown and office room as complained of. The registration certificate was issued on March 20, 2007 with effect from March 19, 2007. The declaration obviously had been made before March 20, 2007 and the business commenced on or after March 19, 2007. We cannot imagine that the registration certificate holder started keeping accounts of the business before starting of the same. So, non-maintenance of books of account as complained of, might be a fact after making the declaration for the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of goods or execution of works contract and digital signature certificate granted under sub-section (4) of section 35 of the Information Technology Act, 2000 (21 of 2000), relating to his business, and includes any place where the dealer processes, produces or manufactures goods or executes works contract and any warehouse of such dealer . This definition provides several alternatives to become a place of business and where he keeps accounts, register or documents is one of these alternatives. By keeping books of account a dealer can make a place as a place of business but for becoming a place of business, maintenance of books of account therein is not necessary. It is enough to become a place of business if a dealer has set up a busin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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