2001 (10) TMI 1119

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..... the Central Sales Tax Act, 1956. Petitioners have a common grievance that in spite of being small-scale industrial units, unreasonable conditions are insisted by the respondent for the registration under the Acts mentioned above. 2.. In the statement filed in O.P. No. 24505 of 2001 it is stated that the petitioner therein on verification was found to be not in possession of any landed property .....

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..... s P11 and P12 circulars as also with particular reference to section 14 of the Kerala General Sales Tax Act, 1963, the respondent could have issued registration certificates much earlier. 3.. The learned counsel also invited my attention to Circular No. 9/1991 dated August 6, 1991 and also Circular No. 21/1994 dated October 1, 1994 in case of S.S.I. units. Section 14 of the Act no doubt provides .....

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..... I dispose of the original petition directing the respondent to examine the case of the petitioners forthwith in the light of the observations and references made above. Appropriate action in the matter of issuance of registration certificates in the case of petitioners should be taken within a period of one month from the date of production of a copy of this judgment. The petitioners will pro .....

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