JUDGMENT : P.K. Misra, J. - Petitioner has challenged the order under Annexture-1 passed by the Sales Tax Officer, Bhubaneswar-I Circle, cancelling the registration certificate of the petitioner u/s 7(4)(b) of the Central Sales Tax Act and the order of the revisional authority under Annexure-3 confirming the said cancellation. 2. Petitioner was a dealer registered under the Orissa Sales Tax Act as well as under the Central Sales Tax Act. A proceeding was initiated by the Sales Tax Officer u/s 9 (6) (a) of the Orissa Sales Tax Act for cancellation of the registration certificate on the allegation that the petitioner's business had been discontinued. The petitioner had filed a show cause, but the Sales Tax Officer cancelled the registration certificate u/s 9(6) (c) of the Orissa Sales Tax Act by order dated 22.5.1995. On the very same day the Sales Tax Officer passed another order under Annexure-1 intimating the petitioner that his registration certificate was cancelled u/s 7(4)(b) of the Central Sales Tax Act with effect from 22.5.1995. The petitioner had filed two revisions, one against the order of cancellation under the Orissa Sales Tax Act and the other against the order of cancellation under the Central Sales Tax Act. Both the revisions were dismissed by a common order dated 12.1.1996 by the Commissioner. The present writ application has been filed challenging the cancellation of the registration certificate under the Central Sales Tax Act, whereas connected writ application numbered as O.J.C. No. 3683 of 1996 has been filed challenging the cancellation of registration certificate under the Orissa Sales Tax Act. Both the writ petitions were heard together and the connected writ petition has been disposed of by separate Judgment delivered today. 3. It is not necessary to deal with the several contentions raised by the counsel for the petitioner, as the writ application is bound to be allowed on a simple point relating to violation of principles of natural justice. It has been contended on behalf of the petitioner that before passing the impugned order under Annexure-1, no-notice has been issued to the petitioner, nor any opportunity of being heard was provided, thus contravening the provisions of Section 7(4)(b) of the Central Sales Tax Act and Rule 9 of the Central Sales Tax (R & T) Rules, 1957. It has been contended on behalf of the petitioner that before passing the impugned order under Annexure-1, no-notice has been issued to the petitioner, nor any opportunity of being heard was provided, thus contravening the provisions of Section 7(4)(b) of the Central Sales Tax Act and Rule 9 of the Central Sales Tax (R & T) Rules, 1957. In the counter affidavit filed on behalf of the Department, It has been contended that since the registration certificate of the petitioner had been cancelled u/s 9(6) (c) of the Orissa Sales Tax Act, there was no further necessity to issue any notice to the petitioner for the purpose of cancelling the registration certificate under the Central Sales Tax Act. 4. In the connected writ application disposed of today by a separate Judgment, the cancellation of registration certificate u/s 9(6) (c) of the Orissa Sales Tax Act as confirmed by the revisional authority in the common order which has been impugned in the present case, has been quashed and as such the present order of cancellation under Annexure-1 and the revisional order under Annexure-3 can no longer hold good. That apart, the contention of the learned counsel for the petitioner that the Sales Tax authorities were bound to issue notice to the petitioner and afford it an opportunity of being heard is acceptable. Section 7(4)(b) of the Central Sales Tax Act provides: "7(4) A certificate of registration granted under this section may - (a) ... ... ... (b) be cancelled by the authority granting it where he is satisfied, after due notice, to the dealer to whom it has been granted, that he has ceased to carry on business (or has ceased to exist or has failed without sufficient cause, to comply with an order under Sub-section (3-A) or with the provisions of Sub-section (3-C) or Sub-Section (3-E) or has failed to pay any tax or penalty payable under this Act), or in the case of a dealer registered under Sub-section (2) has ceased to be liable to pay tax under the sales-tax law of the appropriate State or for any other sufficient reason." The aforesaid provision itself contemplates that before cancelling the registration certificate of a dealer, due notice has to be given to the dealer. Similarly, Rule 9(1) of the Central Sales Tax (R & T.) Rules, 1957, provides that the notified authority before cancelling the certificate of registration of a dealer u/s 7(4) of the Act. shall give him an opportunity of being heard in the matter. A bare perusal of the provisions of Section 7(4) of the Act read with Rule 9(1) makes it clear that before cancelling the registration certificate of a dealer, due notice has to be given and an opportunity of being heard has to be provided to the affected dealer. Merely because the registration of a dealer under the Orissa Sales Tax Act is cancelled cannot be a ground for cancellation under the Central Sales Tax Act though in many cases the reasons for such cancellation may coincide. The provisions contained in the Central Sales Tax Act and the Rules made thereunder do not contemplate automatic cancellation of the registration certificate of a dealer on the ground that such certificate under the State Act has been cancelled, It may also be noticed that Section 7(4)(a) contemplates amendment of certificate of registration if there is a change of place of business, whereas u/s 7(4)(b), the certificate of registration can be cancelled if the dealer has ceased to carry on business or has ceased to exist or for certain other contraventions contemplated therein. In the present case, as evident from Annexure-3, the revisional order, it is apparent that the appropriate authorities had cancelled the registration on the ground of change of place business. However, it is not necessary to pursue further this aspect, as we are satisfied that the order of cancellation was illegal having been passed in contravention of principles of natural justice contemplated in Section 7(4) of the Central Sales Tax Act and Rule 9 (1) of the Central Sales Tax (R & T) Rules. 5. For the aforesaid reasons, we are unable to sustain the impugned orders passed under Annexures-1 and 3, which are hereby quashed. It is made clear that the quashing of Annexures 1 and 3 will not stand in the way of appropriate authorities taking any appropriate action under the provisions of the Central Sales Tax Act and the Rules made thereunder, if circumstances so warrant. 6. The writ application is accordingly allowed and the impugned orders under Annexures-1 and 3 are quashed. There will be no order as to costs. Susanta Chatterji, J. 7. 6. The writ application is accordingly allowed and the impugned orders under Annexures-1 and 3 are quashed. There will be no order as to costs. Susanta Chatterji, J. 7. I agree. Final Result : Allowed