Discontinuance of registered business justifies cancellation of sales tax registration when the premises are no longer used.

Cancellation of a sales tax registration certificate was treated as lawful where the factual inquiry showed that the dealer had discontinued business at the registered place of business. The Court applied the statutory scheme requiring registration for carrying on business and held that cancellation followed once the business for which registration was granted had in fact ceased. Repeated inspections, the dealer's own statement that he had practically stopped business, and suspicious book entries supported that conclusion. The Court further noted that cancellation did not depend on a dealer's request, that a show-cause opportunity had been given, and that objections about declaration forms lay outside the application.

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Issues: Whether the cancellation of the petitioner's registration certificate under section 7(6)(a) of the Bengal Finance (Sales Tax) Act, 1941 was lawful on the ground that the business had been discontinued at the registered place of business.

Analysis: The statutory scheme required a dealer liable under section 4 to be registered for carrying on business, and section 7(6)(a) obliged cancellation where the business for which registration had been granted had been discontinued. The decisive question was one of fact, namely whether the dealer was still carrying on business at the address stated in the registration certificate. On the materials, repeated inspections showed the premises closed or not being used for the dealer's business, the dealer himself had stated that he had practically stopped business, and the books disclosed suspicious entries that did not support his explanation. The Court also held that the power of cancellation was not dependent on any request by the dealer, and that an opportunity to show cause had in fact been afforded. The complaint about declaration forms was held to be outside the scope of the application. The availability of revision under the Act, which was not pursued, further weighed against interference.

Conclusion: The cancellation of registration was held to be valid and the application was rejected.

Final Conclusion: A dealer must continue to carry on business at the registered place of business, and once that business has in fact ceased, the registration certificate is liable to be cancelled under the Act.

Ratio Decidendi: Where the factual inquiry shows that the business for which registration was granted has been discontinued at the registered place of business, the authority is bound to cancel the registration under the statutory provision.

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