ASHWANI KUMAR MISHRA,J. - (1.) Revisionist in engaged in the trading of food grains. It seems that licence of revisionist was cancelled by the Mandi Samiti and based upon some directions of Collector, registration has also been cancelled under the U.P. VAT Act. Subsequently, the order cancelling licence has been revoked by the Mandi Samiti and such fact has been brought to the notice of the authorities. The authorities as well as the Tribunal, however, have not accepted the prayer for restoration of its registration primarily on the ground that mere restoration of licence would not automatically entitle the assessee to restore his registration.
(2.) Learned counsel for the revisionist submits that once the basis to cancel registration has ceased to exist, there was no justification for the authorities not to restore his registration.
(3.) Learned Standing Counsel has attempted to justify the order impugned, but has not been able to show as to why the registration be not restored once the basis of its cancellation has ceased to exist.;