9911796707
TMI Blog1990 (3) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... pute are that the petitioner did not appear before the Sales Tax Officer, Katni on January 15, 1987 and March 6, 1987 and the application for grant of certificate of registration was rejected by the impugned order dated March 6, 1987 (annexure B) only on the ground of the absence of the petitioner before the Sales Tax Officer. 3.. The petitioner filed a revision under section 39 of the Act to the Deputy Commissioner of Sales Tax, Jabalpur, who also by the impugned order dated December 29, 1987 (annexure F) rejected the revision on the ground that the petitioner did not prove any sufficient cause of his nonappearance on March 6, 1987, before the Sales Tax Officer. 4.. The petitioner made an attempt for rectification or review of the afor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of the Act and the Rules, the application for grant of certificate of registration could not be dismissed or rejected by the Sales Tax Officer for non-appearance of the applicant before him. The provisions of section 16 of the Act, which according to the respondents in their return are applicable to the case in question, read as under: "16. Voluntary registration of dealers.-(1) If on an application accompanied by a satisfactory proof of payment of a registration fee of five hundred rupees in that behalf in the prescribed manner, made by any dealer, the Commissioner is satisfied that his turnover is likely to exceed the limits specified in sub-section (5) of section 4, the Commissioner may, notwithstanding that the dealer may n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above respect, rule 59 of the Rules may be noticed, which contemplates a hearing to be granted in a pending appeal or an application for revision. Under sub-rule (3) of rule 59, an appeal or application for revision can only be dismissed for default of appearance of the parties, obviously because in such cases there is contest or lis and there are parties representing the dealer and the department to be heard on the question of tax. Rule 59, however, can have no application to an application for grant of certificate of registration envisaged under section 16 of the Act read with rule 8 of the Rules. Under the provisions of section 16 of the Act and rule 8 of the Rules, on an application being made for registration by the dealer, it is for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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