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TMI Blog2000 (9) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... rders by various departmental authorities for execution of periodical paintings, repairs and renovation works. It is presently registered with Cuttack I, Central Circle bearing registration number CUIC 1780 under the Orissa Sales Tax Act, 1947 and No. CUCIC 1332 under the Central Sales Tax Act, 1956. Besides executing works contract within the territorial jurisdiction of Cuttack I, Central Circle, it has undertaken works in Koraput I Circle, Jeypore, Dhenkanal Circle, Angul and Puri II Circle details of which are as follows: ------------------------------------------------------------------------------ SI. FinanAuthorities from Amount Remarks No. cial whom contracreceived year tual amount received. ------------------------------ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh the contract work undertaken by it has already been completed and it had already left the sites, notices are issued subsequently by the Sales Tax Officers concerned for the purpose of assessment which puts it in difficulty as it has to move from place to place covering long distances to attend the assessment proceedings. In these circumstances, it made an application at annexure 2 under rule 6A of the Orissa Sales Tax Rules, 1947 (hereinafter referred to as "the Rules") to the Commissioner of Sales Tax seeking permission for registration under special circumstances. The Commissioner by the impugned order has rejected the application on the following grounds relying on a judgment of this Court in P. Venugopal Brothers v. Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng direct that such dealer shall be registered in a circle constituted by the State Government and specified by him in such order." Section 9 of the Orissa Sales Tax Act, 1947 (hereinafter referred to as "the Act") lays down that no dealer shall, while being liable under section 4 to pay tax under the Act, carry on business as dealer unless he has been registered under the Act and possesses a registration certificate. Rule 6-A of the Rules occurs in Chapter IV of the Rules deals with registration of dealers. Rule 6 lays down the procedure for making an application for registration. Rule 7 states that when the Sales Tax Officer is satisfied that the applicant is a bona fide dealer and has furnished the correct particulars or information or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r having one or more places of business in the State of Orissa, sells or supplies (or purchases) goods in circles other than those in which such places of business are located. 4.. "Place of business" has been defined in rule 2(i) to mean in relation to a dealer any place where he sells or purchases goods and includes: (a) any warehouse, godown or other place where dealer stores goods, or (b) any place where a dealer processes or manufactures goods, or (c) any place where a dealer keeps his books of accounts, or (d) the place of business of an agent, where a dealer carries on business through that agent (by whatever name called). In the case at hand, the petitioner is a registered dealer within Cuttack I Central Circle. This mea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Commissioner is equally vulnerable. Admittedly, the petitioner has been taking up works contract under the governmental authorities. Therefore, there is little scope on its part to suppress the transactions with such authorities. While granting registration under rule 6-A, a condition can be imposed that it has to furnish necessary particulars of the contract which it undertakes with any Governmental authorities or Government undertakings. In fact such conditions are being imposed by the Commissioner while granting permission under rule 6-A. This is evident from an order made by the Commissioner in respect of one dealer as at annexure 5. One of the conditions imposed in the said order is that for the purposes of rules 45 and 46, the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness in Orissa or having a fixed place of business carries on activities of sale without a fixed place of business in other circles where he has undertaken the work. Therefore, the third ground ascribed by the Commissioner, if accepted, would defeat the very purpose of rule 6-A. For the reasons mentioned above, the impugned order passed by the Commissioner cannot be supported in law. 6.. At this stage, may it be stated that the Commissioner clearly erred in relying on the judgment of this Court in P. Venugopal Brothers [1974] 33 STC 372 to reject the petitioner s application. In that case, this Court has ruled that the discretionary power of the Commissioner under rule 6-A has to be exercised in a fair way. Its facts reveal that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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