9911796707
TMI Blog1997 (10) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... icer, Ludhiana and also the orders of the Deputy Excise and Taxation Commissioner and the Sales Tax Tribunal. 2.. The petitioner is a private limited company with its registered office at Chandigarh. The petitioner opened its branch at Ludhiana for doing business of purchase and sale of certain acids, oil and other soap materials. The petitioner filed an application for registration under the Pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring has been given to him before rejecting the application. It was also argued that no regular business at a particular business premises was done inasmuch as registration had not been granted. Since there was some delay in filing the appeal, it was explained that copy of the order, whereby the application for registration was rejected, could not be obtained in time because the petitioner had no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n address. Since the dealer was not available, the Excise and Taxation Officer rejected the application seeking registration. However, after the matter was remanded back to the Excise and Taxation Officer for fresh decision, the Taxation Inspector was again directed to make local enquiries. This time again the Inspector reported on May 25, 1994 that the business premises were found closed. The Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Deputy Excise and Taxation Commissioner was found to be time-barred but the Deputy Excise and Taxation Commissioner looked into the question on merits and rejected the appeal being time-barred as well as on merits. It is, thus, apparent that the petitioner was unable to show that any business was carried on during the period for which registration was sought. 4.. From the facts emergi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
