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Judgment
Govinda Bhat, J.—The petitioner was granted an exemption certificate under rule 25-B of the Mysore Sales Tax Rules in certificate bearing No. 10/147/6/61 dated 13th April, 1961. The said certificate was cancelled by an order dated 20th October, 1964, with retrospective effect from 1st July, 1961. The petitioner has challenged the order of cancellation in so far as it is given retrospective effect with effect from 1st July, 1961. Sub-rule (2) of rule 25-B states that the certificate of recognition issued shall be valid from the date of receipt of application under sub-rule (1) to the date of cancellation. It is clear from the said sub-rule that while the certificate of recognition will operate from the date of receipt of application its cancellation cannot have retrospective operation. The certificate of recognition granted under sub-rule (1) will be valid till the date of its cancellation. It is clear that the impugned order in so far as it is brought into effect from 1st July, 1961, is clearly ultra vires of the powers of the first respondent. To that extent the impugned order is quashed. We make it clear that the order of cancellation will be valid from the date of cancellation. No costs.
ORDER quashed.