TaxTMI 
TaxTMI 
1989 (7) TMI 322
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....avings Certificates as provided in rule 7-A(2)(c) of the Rules made under the Act. While his certificate of registration for renewal submitted on April 6, 1979, was with the Sales Tax Officer, the petitioner wound up his business and made an application on April 29, 1980, for cancellation of registration certificate as provided in section 9(6)(a) of the Act read with rule 14(1)(b) of the Rules. After the assessment for the year 1979-80 and receipt of demand notice, the petitioner paid the tax and penalty demanded on December 22, 1980 and on the very day made an application for refund of his security deposit. On May 27, 1981, the Sales Tax Officer called upon him to show cause why the application for refund filed beyond six months of the can....
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....rred by the owners of the business to other persons; or (b) the gross turnover of any such business has during each of the three consecutive years failed to exceed Rs. 50,000; or (c) there is any other sufficient reasons so to do, the Commissioner shall cancel the registration with effect from the prescribed date and on such cancellation the Commissioner may, on application in the prescribed form received within six months of the date of cancellation, refund in such manner and subject to such conditions as may be prescribed, the security, if any, paid under sub-section (3-a)." 4.. The petitioner discontinued his business in respect of which certificate of registration was granted. Accordingly, Commissioner has power under section 9....
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.... jurisdiction in accordance with law in rejecting the application. On the facts, it is to be held that the date of knowledge of cancellation of registration is the date for computing limitation under section 9(6) of the Act for making an application for refund. 6.. Even assuming that there was delay, it was for about 15 days only. Lack of knowledge of cancellation of registration where there is no material that the order was communicated or published in the Orissa Commercial Taxes Gazette, is a sufficient cause for delay and the Sales Tax Officer ought not to have ignored the same. Additional Commissioner in revision has not also considered this fact specially when the petitioner had made a prayer to waive the same. Accordingly, the orde....
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....Petitioner made the application in form XIII on May 13, 1981, for which he made plain paper application on December 22, 1980. It is not the case of the Sales Tax Officer that the conditions of rule 42-B have not been satisfied. In the circumstances, the purpose for the security as provided in section 9(6) of the Act not being frustrated by the petitioner and the conditions under rule 42-B having been satisfied, the petitioner is entitled to his National Savings Certificates pledged to the Sales Tax Officer. 8. From the aforesaid analysis, we are satisfied that the petitioner is entitled to the refund of the National Savings Certificates which should have been made latest by end of 1981. On account of illegal refusal, petitioner wa....