B.N.Banerjee, J. - (1.) The petitioner-company carry on business as commission agents and are dealers registered under the Bengal Finance (Sales Tax) Act. The registration certificate granted to the petitionercompany bears the date 10th December, 1941. Under the said registration certificate the petitioner was authorised to purchase for resale, free of tax, the following goods : (1) spices ; (2) chemicals ; (3) dyes and kusum flower ; (4) indigo; (5) textiles ; (6) hardware ; (7) iron ; (8) gunny bags and (9) other general merchandise as and when required for resale.
(2.) On or about 6th June, 1961, there was a notice served on the petitioner calling upon it to produce the certificate of registration before the respondent-Commercial Tax Officer for the purpose of the amendment of the certificate, by deleting therefrom the item "general merchandise". A relevant extract from the said notice is set out below :- It is decided to delete'general merchandise'. In lieu thereof goods which you actually deal in and not included in the R. C. will be included if you so desire, subject to your production of satisfactory evidence. Please send the R. C. on any week-day during office hours but not later than 19th June, 1961, for this purpose. In case of non-compliance the amendment by way of deletion of the word 'general merchandise' will be given effect ex parte without further reference to you.
(3.) The petitioner objected to the notice on the grounds that there was no occasion for the amendment of the registration certificate and that the respondent-Commercial Tax Officer had no right to effect the amendment. Not having received any favourable reply to the objections, the petitioner moved this Court, under Article 226 of the Constitution, praying for mandate on the respondent for cancellation and withdrawal of the notice and obtained this Rule.;