1991 (10) TMI 289

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..... . Their grievance is that the third respondent who is not even a tenant had applied for registration under section 12 of the Andhra Pradesh General Sales Tax Act, 1957, in respect of the premises referred to above and got the registration certificate granted on July 30, 1991, by the Commercial Tax Department. It may be noticed that section 12 of the Act which deals with registration of dealers doe .....

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..... efore, the registering authority is not justified in granting the registration certificate. Neither section 12 of the Act nor rule 28 confers any right on a third party to file objections at the stage of consideration of the application for registration of a dealer. The enquiry that is contemplated under rule 28 is intended to enable the registering authority to find out whether the application su .....

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