2005 (6) TMI 528

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....espondent, Sri Krishna Kumar Mantri, was served with a notice dated March 11, 2002 directing him to show cause as to why his registration certificate will not be cancelled under section 26(10) of the West Bengal Sales Tax Act, 1994 on the ground that he had ceased to carry on any business from his recorded place of business at Postabazar. It was stated that during visits to the place of business on different dates by the authority concerned and its representatives, it was found that one Mr. Chandgotia was carrying on business of sarees from the said place. In reply to the said notice dated March 11, 2002, the present respondent gave a reply dated March 23, 2002 wherein it was clearly stated that he was still running his business from the sa....

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....uring the period from 10 a.m. to 7 p.m. in the said declared place of business. 5.. The Commercial Tax Officer also visited the declared place of business of the dealer M/s. Sri Balaji Commercial Services on February 19, 2002. In the report submitted it was stated that the said dealer is not carrying on any business from the aforesaid place being 7, Bysack Street, Kolkata-700 007. This was followed by further visit on February 27, 2002 by the Assistant Commissioner, Commercial Taxes and in the connected report, it was stated that one, Mr. Chandgotia, claimed that he took the room from Sri H.K. Mantri on a rental of Rs. 1,000 per month including electricity charges. The arrangement being verbal, no rent receipt used to be issued. 6.. It a....

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....n the competence of the authority to cancel registration when it is found that there is discontinuation of business from the declared place. Smt. Roy submitted that the learned Tribunal failed to appreciate the matter in the right perspective. On February 25, 2005. On January 17, 2002. Reported as Krishna Kumar Mantri v. ACCT [2004] 138 STC 683 (WBTT). 9.. On the other hand, it was submitted by the learned counsel appearing for the respondent that the authority concerned rather got engaged in a wild goose chase. It was submitted that in one of the enquiry reports it was stated that Mr. Chandgotia got the place of business in a way of rent-free accommodation from Mr. H.K. Mantri whereas in another report it was claimed that such accomm....

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....on of registration without giving the respondent a proper opportunity to defend himself. The learned Tribunal took note of the fact that "non-production of such account or non-availability of such document at the place of business cannot be a ground for cancellation of registration certificate though it might be one of the circumstances for taking into consideration along with other factors prevailing to support the allegation of discontinuance of the business in question". 16.. It may be interesting to refer to relevant observation made by the learned Tribunal in the impugned judgment which is as follows: "At the time of inspection a sign board was found to be displaced showing the names of three concerns, viz., (1) Rajesh Processing, (....