1988 (11) TMI 333

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....x Officer, Cuttack-I, West Circle, is under challenge in this writ application. The petitioner asserts in the writ petition that opposite party No. 2 issued a notice to the petitioner on 8th October, 1986 to show cause why the registration certificate issued to the petitioner should not be cancelled under section 9(6)(c) of the Orissa Sales Tax Act for the reasons stated therein. The show cause in....

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.... impugned order under annexure-3 it has been misstated that no show cause has been filed by the petitioner. In support of the petitioner's assertion that the show cause had been filed by him on 24th October, 1986, the receipt of a clerk from the office of the Sales Tax Officer was produced in court today. When this matter was listed on 21st September, 1988, and again on 22nd September, 1988, the S....

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....missioner has committed error in coming to the conclusion that no show cause had been filed by the petitioner on 24th October, 1986. Since the show cause in question had admittedly been filed within the time granted to the petitioner and the same had not been considered by the appropriate authority, the impugned order of cancellation as well as the order of the Commissioner in revision cannot be s....