9911796707
TMI Blog2024 (7) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... sued by the Superintendent, Raiganj District Correctional Home dated 27th July, 2023 it would appear that the petitioner had been released pursuant to his acquittal on 20th July, 2023. Thereafter, the petitioner had preferred an appeal. The order dated 23rd August, 2022 cancelling the petitioner s registration and the order dated 13th March, 2024 passed by the appellate authority under the said Act, is set aside, subject to the conditions that the petitioner files his returns for the entire period of default and pays requisite amount of tax and interest and fine, late fees and penalty, if not already paid. Petition disposed off. - HON BLE JUSTICE RAJA BASU CHOWDHURY For the Petitioner : Mr. Himangshu Kumar Roy Mr. Paban Kumar Ray Mr. Subh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly acquitted under Section 235 (1) of the Code of Criminal Procedure with a further direction that the petitioner be released on furnishing a fresh bail bond of Rs. 2000/- with one surety in terms of Section 437A of the Code of Criminal Procedure 1973. 4. Consequent thereon the petitioner could secure his release on 20th July, 2023. Subsequently the petitioner had filed an appeal under Section 107 of the said Act. The same was, however, rejected by an order dated 13th March, 2024 passed by the appellate authority under Section 107 of the said Act, inter alia, on the ground that the petitioner having not filed any application for revocation of cancellation of his registration, the appellate authority has no option but to uphold the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the period between 3rd February, 2022 and 30th July, 2023 the petitioner was in jail custody. The show-cause was issued on 27th July, 2023 and order of cancellation of petitioner s registration was passed on 23rd August, 2022. The petitioner had no opportunity either, to respond to the show-cause or to prefer an application for revocation of the order of cancellation. From the certificate issued by the Superintendent, Raiganj District Correctional Home dated 27th July, 2023 it would appear that the petitioner had been released pursuant to his acquittal on 20th July, 2023. Thereafter, the petitioner had preferred an appeal. I find that the appellate authority under Section 107 of the said Act had purported to reject the said appeal on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount of tax and interest and fine, late fees and penalty, if not already paid. 15. It is made clear that if the petitioner complies with the directions/conditions noted above, within 4 weeks from the date of receipt of the server copy of this order, the petitioner s registration under the said Act shall be restored by the jurisdictional officer. However, if the petitioner fails to comply with the directions as aforesaid, the benefit of this order will not enure to the petitioner and the writ petition would stand automatically dismissed. 16. For the purpose of compliance of the above directions, the respondents are directed to activate the portal within one week from date, so that the petitioner can file his returns, pays requisite amount o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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