1986 (7) TMI 388

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....lenged the show cause notice issued by the Assistant Commissioner of Commercial Taxes (North) Circle on 12th June, 1986 (being annexure B to the writ petition) by which the petitioner was asked to show cause on 7th July, 1986 at 11.30 p.m. as to why the eligibility certificate of the petitioner will not be cancelled ab initio from the date of issue of eligibility certificate as the writ petitioner....

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....certificate has expired, the petitioner cannot be described as a holder of an eligibility certificate anymore. Therefore, the contention of the petitioner is that the impugned notice ab initio is bad. In my judgment, this writ petition is not maintainable. The first reason is that the notice asks the petitioner to show cause. The petitioner will be at liberty to show cause before the authority ....

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....stigate it. Without deciding the question finally it may be stated that the wellknown principle is that the power to grant a certificate includes the power to cancel the certificate. Moreover, it is well-settled that fraud unravels everything. If a certificate is obtained by misrepresentation of facts and by practising duplicity, I am unable to hold that the respondents are entirely powerless in t....