1972 (4) TMI 89

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....ct), in 1969. The certificate was for sale and purchase of yarn and cloth as also for the manufacture of cloth under the name and style "Lavindra Weaving Factory, outside Chatiwind Gate, Amritsar". A registration certificate was also obtained by the petitioner under the Central Sales Tax Act, 1956. Its number was AMR. CST. 3391. In October, 1964, the Assistant Excise and Taxation Officer, Amritsar, issued a notice to the petitioner-respondent that since they were not carrying on business in their premises, they should appear and show cause as to why their registration certificate be not cancelled. After receiving the reply from the petitioner, no further action was taken. A similar notice was issued again on 17th December, 1965, but no acti....

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....ertificates issued under the Punjab Act as well as under the Central Act had been cancelled. The petitioner impugns this order and the communication regarding the cancellation of his registration certificates. Two contentions were canvassed before the learned single judge on behalf of the petitioner: (1) That no opportunity was afforded by the Assessing Authority to the petitioner to rebut the material collected by it, and consequently, the impugned order being against the principles of natural justice, was illegal; (2) That although the order, dated 30th January, 1968, directed the cancellation of Registration Certificate No. AMR. IV-11753 only, yet in the communication issued in pursuance thereof, mention was made of the cancella....