9911796707
TMI Blog1994 (10) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner commenced business in liquor/goods specified in the Sixth Schedule to the Act. He filed an application for registration under section 12 of the Act on October 11, 1994 and commenced business thereafter. When the 1st respondent inspected the premises of the petitioner, he noticed that the petitioner was carrying on business without possessing certificate of registration under the Act. On that ground the 1st respondent seized the stocks of the petitioner on October 19, 1994. The order of seizure, as stated above, is assailed in the writ petition. The learned Government Pleader took notice before admission and filed counter-affidavit. Sri S. Krishna Murthy, the learned counsel for the petitioner, contends that the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se falls under section 28(6) of the Act. The questions that arise for consideration are: 1.. Whether, the petitioner can be considered to possess deemed registration under the provisions of the Act or the Rules made thereunder? 2.. Whether the impugned order of seizure of stocks of the petitioner is without jurisdiction? and 3.. Whether the writ petition is liable to be dismissed on the ground that the petitioner is having alternative remedy of appeal under the Act? We shall take up the first point. Section 12 of the Act deals with registration of dealers. Sub-section (2) of section 12 which is relevant for our purpose enjoins that every dealer carrying on business in all or any of the goods mentioned in the First, Second, Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and in conformity with the provisions of the Act and the Rules made thereunder and the condition, if any, imposed under sub-section (7) has been complied with, he shall register the application and grant a certificate of registration in the prescribed form. Rule 28 of the A.P. General Sales Tax Rules deals with the question of registration of the dealer. Sub-rule (2) of rule 28 provides that every dealer liable to get himself registered under sub-section (2) of section 12 of the Act, shall submit an application for registration to the registering authority before the commencement of his business. Clause (a) of sub-rule (10) of rule 28 directs that if the registering authority receiving the application for registration is satisfied, afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mself registered under sub-section (2) of section 12 of the Act. He should not commence business before obtaining the certificate of registration. The registering authority is bound to dispose of the application within the 30 days from the date of submission of the application or issue a notice to show cause as to why the application should not be rejected. If the authority fails to comply with any of the above two conditions, the application for registration will be deemed to have been registered on the expiry of the 30 days and in case of any person other than the person succeeding to the business. The certificate of registration or deemed registration will take effect from the date of receipt of the application for registration. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p, godown, vehicle, vessel or any other place of business or any building or place of the dealer. But before such seizure could be effected, the officer has to satisfy that the goods found in any of the places mentioned above are not accounted for by the dealer in his accounts, registers and other documents maintained in the course of his business. In the instant case, the impugned order reads as follows: "M/s. Santhosh Wines is doing business in retail liquor at Lakdikapool, Hyderabad, without possession of registration certificate under section 12 of the APGST Act, 1957. Therefore, I herewith seize the goods as per list enclosed." Sd/-19-10-1994 Assistant Commercial Tax Officer, Khairatabad. The ground for seizure is given as no ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
