Decided on July 30,2010

Shiv Sankar Lohia Appellant
Sales Tax Officer, Jorabagan Charge And Ors. Respondents


DIPAK CHAKRABORTI, J. - (1.)IN this application filed under section 8 of the West Bengal Taxation Tribunal Act 1987, the applicant Sri Shib Shankar Lohia, carrying on a proprietorship business under the trade name and style of Arun Emporium at 1, Baishnab Seth 1st Lane, Kolkata 700 006, has challenged the order dated April 23, 2010 passed by Sales Tax Officer, Jorabagan Charge (respondent No. 1) under section 29(1)(a) of the West Bengal Value Added Tax Act, 2003 (in short, "the VAT Act"). The order was communicated to the applicant under memo No. 122(B) dated April 23, 2010. The applicant had been granted registration both under the VAT Act and the Central Sales Tax Act, 1956 (in short, "the CST Act") on August 26, 2009. According to the applicant, he was regularly carrying on the business from the address as above and was submitting returns regularly. Returns for the quarter ending on December 31, 2009 were filed on February 19, 2010. He also applied for amendment of the Registration Certificate (in short, "RC") issued under the VAT Act as well as under the CST Act and such applications were duly received in the office of respondent No. 1 on April 16, 2010.
(2.)It has been submitted by the applicant that respondent No. 1 issued a notice under memo No. 05 dated April 1, 2010 directing the applicant to show cause on April 23, 2010 as to why the RC issued under the VAT Act would not be cancelled under section 24(1) (a) of the VAT Act. In reply to the said show -cause notice, the applicant by way of letter dated April 23, 2010 filed on the same date challenged the contention of respondent No. 1 and claimed that he was carrying on business and submitting returns regularly. He challenged the allegation contained in the said show -cause notice and claimed that the proceedings initiated be dropped without any prejudice.
(3.)IT has been submitted in this petition that on April 30, 2010 when he went to the office of respondent No. 1 to file the returns for the quarter ending on March 31, 2010, returns were not accepted on the ground that RC under the respective Acts had been cancelled on April 23, 2010.

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