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TMI Blog1983 (8) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... firm were carrying on business as partners of another firm "Teknomech Engineers" and that firm was duly registered under the Act. The petitioner was, therefore, called upon to show cause why the petitioner should not be regarded as the branch of M/s. Teknomech Engineers, a firm which was already granted registration. The petitioner showed cause and contended that the business of the two firms carried on was not the same. The Sales Tax Officer held that the partners of the petitioner-firm and M/s. Teknomech Engineers were identical and that in the circumstances of the case, the petitioner-firm must be held to be a branch of M/s. Teknomech Engineers, the firm which was already granted registration. The Sales Tax Officer, therefore, refused registration. Aggrieved by that order, the petitioner preferred a revision petition under section 39(1) of the Act before the Deputy Commissioner of Sales Tax, who, by his impugned order, held that as the petitioner had not correctly given all the necessary information in the application form and had concealed material facts, the Sales Tax Officer was justified in rejecting the application. In this view of the matter, the Deputy Commissioner of Sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than a dealer to whom sub-section (1) applies, shall be liable to get himself registered within the prescribed period from the date on which his turnover during the twelve months immediately preceding such date first exceeds the limits specified in sub-section (5) of section 4. (3) Every dealer required by sub-section (1) or sub-section (2) or subsection (1) of section 33 to be registered, shall make an application accompanied by a satisfactory proof of payment of fee of fifty rupees in that behalf in the prescribed manner to the Commissioner. (4)(a) On receipt of the application,- (i) the said authority shall, if it is satisfied that the application is in order, register the applicant and grant him a certificate of registration in accordance with such rules as may be made under this Act; and (ii) if the said authority is not so satisfied, it shall reject the application, not later than ninety days from the date of receipt of the application. (b) If the certificate of registration is not granted or the application is not rejected within the aforesaid period of ninety days, the applicant shall, on the expiration of the said period, be entitled to a certificate of registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pursuance of the provisions of section 32 or otherwise, the Commissioner shall, after making such enquiry, as he deems fit, amend the certificate of the dealer or reject the application for amendment within ninety days from the date of such application; (b) When the certificate of registration of a dealer is amended under clause (a), such amendment shall take effect from the date of application. Where the application for amendment is not rejected and the certificate is not amended within the time specified in clause (a), the dealer shall be entitled to have the certificate amended in accordance with his application from the date of application for amendment and the registering authority shall amend the certificate accordingly; and (9) When any dealer pays the amount of penalty imposed under subsection (5) or sub-section (6) of section 18, or is convicted or pays composition money under section 47, in respect of any contravention of sub-section (1) or sub-section (2), the Commissioner shall register such dealer and grant him a certificate of registration and such registration shall, subject to the provisions of clause (b) or clause (d) of sub-section (4-A), as the case may be, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ler before furnishing return in form VIII for the quarter expiring immediately after the commencement of the financial year and copy of the treasury receipted chalan in proof of the payment of the fee shall be attached with the said return: Provided that where a dealer has been permitted by the Commissioner to furnish a return in form VIII for any period other than a quarter, such fee shall be paid before furnishing the first return for the relevant period ending immediately after the commencement of the financial year: Provided further that where any dealer applies for grant of a licence under section 13 or files a declaration in a prescribed form under section 28, the fee shall be paid by the dealer before such application is made or before such declaration is filed, as the case may be, and a copy of the treasury receipt chalan in proof of the payment of the fee shall be attached with the application or the declaration. (3) Where any dealer has already paid a fee of five rupees for the financial year beginning from the 1st April, 1978, before the commencement of the Madhya Pradesh Vitta Adiniyam, 1972 (20 of 1972), he shall pay the difference of rupees ten before furnishing t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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