1956 (5) TMI 26

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....ion Commissioner cancel- ling the registration certificates of the petitioners are being challenged. The registration certificates were cancelled under the provisions of section 7(4) of the East Punjab General Sales Tax Act, East Punjab Act No. XLVI of 1948. The facts in the two matters before me are not identical but the principle involved is the same. In both these petitions it has been alleg....

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....e their certificates were cancelled. The second point relates to the order passed by the Financial Com- missioner on appeal. Both the petitioners appealed to the Financial Commissioner and with their appeals they attached a copy of the order of the Commissioner dated the 3rd of February, 1955. This order is not complete in itself. It apparently dealt with a large number of cases and was in cont....

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....he Excise and Taxation Commissioner on the application for copies. The memorandum is to the effect that as the file has been forwarded to the Legal Remembrancer to Government of Punjab copies cannot be prepared. The learned Advocate-General was unable to trace the original order in one of the two cases. In the circumstances it seems to me that the petitioners were not given a fair hearing eithe....

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.... be passed. I find myself unable to accept this argument. There is nothing in the Act to show that the Legislature intended to withhold the right of being heard from a dealer whose registration certificate is to be cancel- led. The cancellation reacts grossly to the disadvantage of the dealer because he cannot carry on his business after the cancellation of the certificate. He is therefore deprive....