2009 (1) TMI 805

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The petitioner is a reseller and distributor of metal sheets, TMT bar, rod and allied metal products and is registered under the State and Central Sales Tax Acts. The registration certificates of the petitioner under the State and Central Sales Tax Acts were cancelled by the Sales Tax Officer, Bowbazar on December 2, 2008. Being aggrieved the petitioner has filed this application before this Tribunal. Mr. B.P. Chakraborty, learned advocate of the petitioner, has alleged that the registration certificate under the State Act was cancelled without proper hearing and not in accordance with law. No reasonable opportunities were allowed before passing the order of cancellation of the registration certificate. It is alleged that the petitioner a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e reports of the Assistant Sales Tax Officers, but copies of such reports were not given to the petitioner to rebut the contents of the same. To buttress his contention the learned advocate has cited the decision of the honourable High Court of Calcutta in the case of Commissioner of Commercial Taxes, West Bengal v. Krishna Kumar Mantri [2005] 142 STC 251, the decision of the honourable Orissa High Court in the case of Meridian Steels v. Commissioner of Commercial Taxes [2003] 133 STC 486 and the decision of this Tribunal in the case of Sri Sambhu Kumar Chowdhury v. Assistant Commissioner, Commercial Taxes, Dharmatalla Circle [2004] 43 STA 25 and in the case of Bullion Traders v. CTO, Rajakatra Charge [2004] 43 STA 29 (WBTT). Mr. A.K. Nath....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to supply the copy of the investigation report of the Bureau of Investigation to the petitioner-firm to rebut the findings in the interest of natural justice. The case of Sri Sambhu Kumar Chowdhury v. Assistant Commissioner, Commercial Taxes, Dharmatalla Circle [2004] 43 STA 25 (WBTT) is different. The question in that case was whether the authority concerned was right to reject the application for registration without considering the documents filed by the petitioner. The decision of this case is not relevant in the context of the present case. In the case of Commissioner of Commercial Taxes, West Bengal v. Krishna Kumar Mantri [2005] 142 STC 251 (Cal) the registration certificate was cancelled on the basis of a statement of person occupy....