9911796707
TMI Blog1989 (4) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... er article 226 of the Constitution of India. 2.. On 27th February, 1981, the petitioner filed an application for renewal of registration certificate of the year 1981-82. The Sales Tax Officer found that the petitioner, a registered dealer has not filed returns for quarters ending June, September and December, 1980. He issued notice on 8th June, 1981 (annexure-1), for refusing renewal of registra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be one under section 9(6)(c) of the Act. 3.. Undisputedly, renewal of registration certificate of the petitioner for the year 1977-78 was refused by the Sales Tax Officer against which the petitioner filed a revision. By revision it directed the renewal and further directed that such renewal shall be effective till the end of the year, 1980-81. 4.. Since there was no certificate of regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the due date. In any case, the petitioner could have filed the return after receipt of notice (annexure-1) dated 8th June, 1981, when the Sales Tax Officer gave him opportunity to file the same on or before 12th June, 1981. Along with the returns, the petitioner could have also paid the admitted tax as could have been indicated in the returns. No explanation has been offered why the returns could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax Officer had jurisdiction to refuse renewal of registration under section 9(3-f) of the Act, which reads as follows: "9. Registration of dealers- (1) to (3-c)..................... (3-f) The registering authority shall ordinarily refuse renewal of registration of a dealer, who has not paid the dues payable up to the end of the quarter preceding the date of application, but it may, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble" the dealer did not file the return. If the dealer would have explained the circumstances for non-payment, the Sales Tax Officer might have considered the genuineness of his difficulties. In this case, no explanation was offered for consideration of the Sales Tax Officer. Despite opportunity for the same, the petitioner failed to file the returns and pay the admitted tax. His conduct is contum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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