https://www.taxtmi.com/caselaws?id=155153 Cancellation of a dealer's registration certificate under the Orissa Sales Tax Rules, 1947 could not be given retrospective effect. Rule 16(1) empowered the Sales Tax Officer to cancel registration from a date specified in the order, but that power was limited to the date of the order or a future date and did not permit backdating. The Orissa High Court treated retrospective cancellation as beyond the rule-making authority and therefore unsustainable. en-us Tue, 18 Nov 1986 00:00:00 +0530 Sat, 31 Aug 2013 17:29:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155153 Cancellation of a dealer's registration certificate under the Orissa Sales Tax Rules, 1947 could not be given retrospective effect. Rule 16(1) empowered the Sales Tax Officer to cancel registration from a date specified in the order, but that power was limited to the date of the order or a future date and did not permit backdating. The Orissa High Court treated retrospective cancellation as beyond the rule-making authority and therefore unsustainable. Case-Laws VAT and Sales Tax Tue, 18 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155153