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1983 (2) TMI 277 - HC - VAT and Sales Tax
Issues:
1. Delay in issuing registration certificate under the M.P. General Sales Tax Act, 1958. 2. Validity of the show cause notice issued for cancellation of registration. Analysis: Issue 1: Delay in issuing registration certificate The petitioners, engaged in a partnership firm, applied for registration as a dealer under the M.P. General Sales Tax Act, 1958. Despite the application not being rejected within 90 days, the registration certificate was not issued by respondent No. 1. The petitioners contended that as per the Act, failure to reject the application within 90 days entitles the applicant to a certificate of registration. The court held that respondent No. 1 was obligated to issue the certificate of registration to the petitioners due to the delay in rejecting the application, as per the provisions of Section 16 of the Act. Issue 2: Validity of show cause notice A show cause notice was issued to the petitioners on 16th April, 1982, under section 45(1) of the Act, calling for justification as to why an order for cancellation of registration should not be passed. The respondents argued that the notice was issued to rectify a mistake in the registration order. The court did not express an opinion on the cancellation of registration but directed the petitioners to raise their contentions in response to the show cause notice before the authorities. The court partially allowed the petition, directing the issuance of the registration certificate but not quashing the show cause notice. The petitioners were granted time to submit objections to the notice, which would be considered by respondent No. 1 in accordance with the law. In conclusion, the court ordered the respondents to issue the registration certificate to the petitioners under the M.P. General Sales Tax Act, 1958. The show cause notice was not quashed, and the petitioners were given three days to respond to it. Other reliefs sought in the petition were rejected, and each party was directed to bear their own costs.
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