9911796707
TMI Blog2000 (4) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxes, by letter dated August 3, 1999. The copies of the said order and letter have been annexed as annexures B and 18 respectively. 3.. The facts necessary for the disposal of the present application are that the petitioner is engaged in the business of wholesale supply of country liquor and its head office is located in Mohalla Balkishunganj, P.S. Alamganj in the district of Patna which falls within the jurisdiction of City West Circle. He is registered under section 14 of the Bihar Finance Act, 1981 (hereinafter referred to as "the Act"). The petitioner is also registered under the Central Sales Tax Act. 4.. The State Government by notification dated December 26, 1977 had exempted the country liquor for payment of sales tax under the provisions of the Act. 5.. The Board of Revenue on June 3, 1995 in exercise of delegated power by the State Government under section 22 of the Bihar Excise Act invited tender for wholesale supply of country liquor for a period July 1, 1995 to March 31, 1999. The petitioner submitted tenders for Patna and Muzaffarpur zones. On June 23, 1995, both the zones were allotted to the petitioner. There are four warehouses in the Patna zone, namely, K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the case may be. 8.. The Assistant Commissioner of Commercial Taxes, Patna City West recommended the application of the petitioner for consolidated registration and sent the same to the Joint Commissioner of Commercial Taxes, Patna, vide annexure 11. The Joint Commissioner forwarded the same to the Commissioner. While the said matter was pending and the petitioner has been depositing the sales tax of all 11 places at Patna in terms of the order passed by this Court, the Commercial Taxes authorities of other places like Muzaffarpur, Hajipur, Danapur, Patna South, Barh, Bettiah, Motihari insisted upon the petitioner to deposit the sales tax in their jurisdiction. They have also taken action under sections 17(5), 25(3) and 20(1) of the Act. The copies of the said notices have been annexed as annexures 14 series to the writ application. 9.. After filing of this writ application, the respondent-Commissioner rejected the application under rule 3(4) of the Rules on July 31, 1999 which was communicated by the Joint Commissioner of Commercial Taxes, Patna, by letter dated August 3, 1999. Thereafter, an amendment petition was filed praying therein to quash the aforesaid order which has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Joint Commissioner on July 24, 1999. The Joint Commissioner recommended for rejection of the application of the petitioner for consolidated registration on the basis of the reports submitted by the Joint Commissioner, Administration, Muzaffarpur, the Joint Commissioner, Administration, Patna and Danapur Circle. The Commissioner having considered the aforesaid recommendation rejected the same vide order dated July 31, 1999. A copy of the aforesaid recommendation of the Joint Commissioner, Commercial Taxes and the order of the Commissioner, Commercial Taxes rejecting the prayer of the petitioner for consolidated registration have been annexed as annexures A and B to the supplementary counter-affidavit. Inspite of rejection of the application of the petitioner for consolidated registration, the petitioner is not making deposit of sales tax in different circles in which he is liable for registration. 12.. The learned counsel for the petitioner submitted that the order passed by the respondent-Commissioner, Commercial Taxes, is arbitrary as it does not disclose any reason. In the alternative, he submitted that even if the reason given by the Joint Commissioner recommending the reject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of a sub-circle, and the Deputy Commissioner/Assistant Commissioner/Commercial Taxes Officer in-charge of the circle in other cases. (4) (a) Notwithstanding anything contained in sub-rule (1) or (3), the Commissioner may by an order in writing, direct or permit that a dealer shall be registered in a circle or sub-circle to be specified by the Commissioner in such order, if the dealer has got more places of business than one situated in different circles or sub-circles in Bihar, or if the dealer having no fixed place of business in Bihar sells goods inside the State either direct or through travelling agents or salesman or otherwise, or if the dealer having one or more place or places of business in Bihar sells goods in circles or sub-circles other than those in which such places of business are situated; and the provision of the Act and these Rules shall apply accordingly. (b) Where a permission for registration in a specified circle or sub-circle is given to a dealer having places of business in different circles or sub-circles, an additional copy of the registration certificate in form VI shall be issued to the dealer for each such place of business. (c) The Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant grounds in public interest. Their actions should not suffer from unreasonableness. Their actions should be open fair, honest and completely above board. 20.. Rule 3(4) of the Rules has vested power in Commissioner to grant consolidated registration in the eventualities mentioned therein. If the dealer has places for business in different circles and sub-circles then he can be granted consolidated registration in one circle or sub-circle instead of getting registered in each and every circle. The purpose of the Rule, according to me, appears to be two-folds. Firstly to save the dealer from harassment of getting registered in different circles or sub-circles if he has more places of business in different circles or sub-circles and secondly to save the public time and energy of the authorities under the Act in the sense that they may not have to go to same set of papers/ documents for passing orders for registration, assessment, etc., for different places. 21.. The authorities have to consider the question of grant or refusal of the consolidated registration after taking into consideration the object of the Rules. The authority cannot act arbitrarily and capriciously an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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