9911796707
TMI Blog1995 (1) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... cture and sale of all kinds of potteries and ceramic items like mugs, cups and plates, etc., which are manufac- tured at Khurja situated in Uttar Pradesh. The petitioner is registered under the relevant sales tax laws of Uttar Pradesh. In view of the sales office at Indore, the petitioner applied for registration in Madhya Pradesh also. The applications seeking registration under the M.P. General ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply requisite information (annexure B). The respondent No. 1 sent the letter to the petitioner on November 18, 1985, received on January 7, 1986, intimating rejection of the application (annexure D). The petitioner submitted the revision petitions before the respondent No. 2 (Deputy Commissioner) which were registered as DCR 165/ 86 Provincial and DCR 28/86 Central. These revision petitions were d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication. He also submitted that the revisional order is equally infirm and vitiated due to non-consideration of this aspect of the case. 6.. The learned Government Advocate, on the other hand supported the orders. 7.. It cannot be gainsaid that such applications required serious consideration and the applicant deserved reasonable opportunity of hearing. In AIR 1989 SC 997 (State of U.P. v. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the principles of natural justice. 9.. In the result, I conclude that the petitioner was denied reasonable opportunity of hearing on his application submitted for registration. Accordingly, I allow this petition in part and quash the order dated November 8, 1985 (annexure B) to the extent of rejection of the application dated August 16, 1985, submitted for registration, letter dated November ..... X X X X Extracts X X X X X X X X Extracts X X X X
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