9911796707
TMI Blog2009 (2) TMI 774X X X X Extracts X X X X X X X X Extracts X X X X ..... of petitioner No. 1, a company registered under the Companies Act on the allegation that petitioner No. 1 did not exist at its declared place of business. The petitioners have stated that the cancellation order was passed without serving any notice and without giving any opportunity of hearing. The petitioner No. 1 declared 18/1, Maharshi Debendra Road (in short, M.D. Road ) as its place of b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er could not be ascertained. In the second report dated August 2, 2007 it was stated that the room was locked and neighbouring dealers could not say anything about petitioner No. 1. From the order sheet it appears that on August 17, 2005 an order was recorded directing Sri A. Majumdar, Assistant Commercial Tax Officer, Posta Bazar to visit the petitioner's place of business and to enquire abou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of cancellation of registration was passed although the petitioner was asked to produce books of account on August 16, 2007. In the order dated August 3, 2007 it was mentioned that by memo No. 1969 dated July 6, 2007 the petitioner was asked to appear before the Sales Tax Officer (S.T.O.) on July 20, 2007 and to show cause why his registration certificate would not be cancelled. But the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner and notice under section 66 came back unserved. We have already found that the records do not show that any notice of cancellation proceeding was issued at all. No doubt two enquiry reports and postal remarks prima facie indicate that the petitioner was not actually operating from the declared place of business at the material point of time but before acting upon the said reports ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order of cancellation of registration is liable to be set aside on the ground of violation of the principle of natural justice. In the meantime the petitioner has shifted its place of business from 18/1, M.D. Road to 1, British Indian Street from May 1, 2008 within the jurisdiction of Esplanade charge. Any proceeding against the petitioner is to be initiated by the Esplanade charge. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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