1996 (9) TMI 565

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.... Excise and Taxation Officer, Rajpura, refusing to issue registration certificate to the petitioner under the Punjab General Sales Tax Act, 1948, is subject-matter of challenge in this writ petition. 2.. In order to decide whether the impugned order, annexure P2, suffers from any legal error, it will be necessary to take notice of some facts. Petitioner is proprietor of M/s. Sonika Steel Sales,....

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....ed the application filed by the petitioner for registration under the Punjab General Sales Tax Act, 1948. Case of the petitioner is that the respondent No. 2 did not give any notice or opportunity of hearing to him to explain the adverse circumstances and passed the impugned order on the basis of information collected behind the back of the petitioner and, therefore, the impugned order should be q....

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....e impugned order is liable to be quashed on account of violation of basic principles of natural justice. Perusal of the order, annexure P2, shows that the respondent No. 2 entertained certain doubts about the genuineness of the bill issued by M/s. Sumit Steel Corporation, Ajmer, and the respondent No. 2 made certain secretive enquiries from M/s. Sumit Steel Corporation and the authorities of the S....

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....reunder. It is, therefore, clear that the impugned order has not been passed on the ground that the petitioner does not fulfil the conditions enumerated in sections 4, 6, 7 and 8 of "1948 Act" or the Rules framed thereunder. Rather the sole basis of the impugned order is the suspicion entertained by respondent No. 2 about the bill of M/s. Sumit Steel Corporation, Ajmer. That by itself cannot becom....