1997 (10) TMI 376

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....tion under articles 226 and 227 of the Constitution for quashing the order passed by the Excise and Taxation Officer, Ludhiana and also the orders of the Deputy Excise and Taxation Commissioner and the Sales Tax Tribunal. 2.. The petitioner is a private limited company with its registered office at Chandigarh. The petitioner opened its branch at Ludhiana for doing business of purchase and sale ....

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....oner again filed an appeal before the Deputy Excise and Taxation Commissioner with the plea that no notice of hearing has been given to him before rejecting the application. It was also argued that no regular business at a particular business premises was done inasmuch as registration had not been granted. Since there was some delay in filing the appeal, it was explained that copy of the order, wh....

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....ary 11, 1991, confirming his earlier report to the effect that no such dealer was found doing business at the given address. Since the dealer was not available, the Excise and Taxation Officer rejected the application seeking registration. However, after the matter was remanded back to the Excise and Taxation Officer for fresh decision, the Taxation Inspector was again directed to make local enqui....

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....cer rejected the application seeking registration by order dated July 11, 1994. The appeal filed by the petitioner before the Deputy Excise and Taxation Commissioner was found to be time-barred but the Deputy Excise and Taxation Commissioner looked into the question on merits and rejected the appeal being time-barred as well as on merits. It is, thus, apparent that the petitioner was unable to sho....