ARJAN SINGH Vs. EXCISE AND TAXATION COMMISSIONER

JUDGEMENT

(1.) THESE are two petitions under Article 226 of the Constitution in which orders passed by the excise and Taxation Commissioner cancelling the registration certificates of the petitioners are being challenged. The registration certificates were cancelled under the provisions of Section 7 (4) of the East Punjab General Sales Tax Act, East Punjab Act No. XLVI of 1948.

(2.) THE facts in the two matters before me are not identical but the principle involved is the same. In both these petitions it has been alleged that no notice was given to the petitioners before their registration certificates were cancelled and therefore they were not given an opportunity to show cause against the order of cancellation. It is admitted in the petition of Arjan Singh that no opportunity for showing cause was given to the petitioner! With regard to the other case of messrs Madan Lal Arora it is not denied that no opportunity was given. In both cases it is alleged on behalf of the State that the law does not make it incumbent upon the Excise and taxation Commissioner to give opportunity for showing cause before he cancels the registration certificate under Section 7 (4) of the Act. Therefore the first point which arises in both the cases is whether an opportunity should have been given to the petitioners before their certificates were cancelled.

(3.) THE second point relates to the order passed by the Financial Commissioner on appeal. Both the petitioners appealed to the Financial Commissioner and with their appeals they attached a copy of the order of the Commissioner dated the 3rd of February, 1955. This order is not complete in itself. It apparently dealt with a large number of cases and was in continuation of a previous order passed by him on the 4th of January, 1955. The order merely said-In continuation of my order dated the 4th January, 1955, the registration certificates of the following firms are hereby cancelled with immediate effect under Section 7 (4) of the Punjab general Sales Tax Act, 1948.