TaxTMI 
TaxTMI 
1963 (4) TMI 27
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.... (6) hardware; (7) iron; (8) gunny bags and (9) other general merchandise as and when required for resale. On or about 6th June, 1961, there was a notice served on the petitioner calling upon it to produce the certificate of registration before the respondent-Commercial Tax Officer for the purpose of the amendment of the certificate, by deleting therefrom the item "general merchandise". A relevant extract from the said notice is set out below: "It is decided to delete 'general merchandise'. In lieu thereof goods which you actually deal in and not included in the R.C. will be included if you so desire, subject to your production of satisfactory evidence. Please send the R.C. on any week-day during office hours but not later than 19th June....
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....nges the name or nature of his business or effects any change in the class or classes of goods in which he carries on his business and which is or are specified in his certificate of registration, he shall within the prescribed time inform the prescribed authority accordingly; and if any such dealer dies, his legal representative shall in like manner inform the said authority." It was contended, in the next place, that the respondent-Commercial Tax Officer had no jurisdiction to effect any amendment in the registration certificate, such a power being vested only in the Commissioner. It is no doubt true that none of the contingencies for amendment of the certificate of registration, as mentioned in section 16 of the Act, arises ....
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....as made in the application, that is to say, whether before the application was filed or thereafter. In my opinion, nothing turns on the fact that the addition of the words "general merchandise" had been afterwards made, in pencil, on the application. Whenever such addition may have been made, it must have been made before the application was granted, otherwise the said words could not find place in the certificate of registration itself. Now assuming for the sake of argument that the detection mentioned in the affidavit-in-opposition was made by the Commercial Tax Authorities, the point that arises for my consideration is whether "detection" amounts to receiving of information, as contemplated by section 7(4) of the Act. Ordinarily the w....
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....stration in which it was stated that sales to the petitioner-company of "building or plumbing materials or fixtures required for construction, fitting out or repair of any building would be taxfree". A Commercial Tax Officer amended the certificate, by deleting the above entries, on the ground that the same had been made on a wrong notion of section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act and that the Government had decided to grant the exemption only to those goods which were actually used in the manufacture of goods for sale. The petitioner-company objected to the amendment, inter alia, on the ground that the Commissioner did not receive any information but had been really ordered by the Government to do something and pursuant t....