https://www.taxtmi.com/caselaws?id=151044 Section 9(6)(c) of the Orissa Sales Tax Act and rule 16-A were read as permitting cancellation of dealer registration where sufficient cause exists, and the dealer was not excluded from bringing such a request before the authority. The scheme required the authority to form an initial view and, consistent with fair procedure, conduct some enquiry before rejecting the request. Natural justice applied because the statute did not expressly exclude it, so the dealer had to be given an opportunity to support the application before any refusal or reference onward. Rejection of the applications without hearing was therefore improper and liable to be set aside for fresh consideration. en-us Fri, 03 May 1974 00:00:00 +0530 Mon, 27 May 2013 18:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151044 Section 9(6)(c) of the Orissa Sales Tax Act and rule 16-A were read as permitting cancellation of dealer registration where sufficient cause exists, and the dealer was not excluded from bringing such a request before the authority. The scheme required the authority to form an initial view and, consistent with fair procedure, conduct some enquiry before rejecting the request. Natural justice applied because the statute did not expressly exclude it, so the dealer had to be given an opportunity to support the application before any refusal or reference onward. Rejection of the applications without hearing was therefore improper and liable to be set aside for fresh consideration. Case-Laws Service Tax Fri, 03 May 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151044