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TMI Blog2003 (7) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 1947 (for short, "the Orissa Act") and the Central Sales Tax Act, 1956 (for short, "the Central Act"). Column No. 7 of the application form under the Orissa Act is meant for specifying the classes of goods ordinarily purchased by the dealer (a) for resale and (b) intended to be used in the manufacture or processing of goods for sale, or in mining or in generation or distribution of electricity or any other form of power. The petitioner had filled up column No. 7(a) by specifying "execution of works contract" and column No. 7(b), by giving the names of the goods. Columns 16(a) and (b) of the application form under the Central Act, which are identical to columns No. 7(a) and (b) of the application form under the Orissa Act, 1947 were also filled up by the petitioner in the same manner. The registering authority, however, while issuing the registration certificate under the Orissa Act, mentioned "NIL" in column No. 3, which states, "The dealer intends to use the following goods in the manufacture/processing of goods for sale or in mining or in the generation or distribution of electricity or other form of power inside the State of Orissa". "NIL" was also mentioned in clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -(1) An application for registration under section 9 shall be made not less than one month before the date from which the dealer becomes liable to pay tax under the Act. Here italicised. (2) In the case of a dealer to whom sub-section (2) or subsection (4) of section 4 applies and who is unable to make an application within the time allowed by sub-rule (1), an application for registration may be made not later than 15 days from the beginning of the month immediately following a period not exceeding 12 months during which his gross turnover first exceeded or again exceeds the appropriate limit as specified in sub-section (7) of section 4 of the Act: Provided that the delay in securing registration in case falling under this sub-rule shall not be deemed to constitute a contravention of sub-section (1) of section 9 read with clause (a) of sub-section (1) of section 25. (2A) In the case of dealer to whom sub-section (6) of section 4 applies, an application for registration shall be made not later than 15 days from the date of his liability to pay tax under the Central Sales Tax Act, 1956. (3) An application for voluntary provisional registration under section 9A, 9C may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xing authority appointed under section 3 may at any time correct any arithmetical or clerical mistake or any error apparent on the face of the record arising or occurring from an accidental slip or omission in an order passed by it." Apart from the provisions quoted above, the Orissa Act provides for purchase of materials without payment of tax on furnishing declaration in form XXXIV for resale. In the Central Act, as per section 8, concessional rate of tax is provided in case there is only one purchaser provided the sale is effected in course of movement. The Orissa Act was amended substituting the definition of "sale" with effect from April 7, 1984. By the said amendment, materials used in execution of works contract were brought within the definition of "sale". 4.. In the above background, we have to consider whether the Sales Tax Officer was correct in mentioning "NIL" in the column "goods for resale" in place of "execution of works contract" as indicated by the dealer in its application form. "Goods for resale" and "goods used for execution of works contract", if read together, would indicate that the goods for resale are required for execution of works Here italicised. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods and by omitting others or by not mentioning any goods at all. Issuing a certificate of registration only in respect of some of the goods applied for and not mentioning the other goods applied for would in the eye of law amount to refusal of certificate of registration to that extent and, therefore, the Sales Tax Officer must record reasons in writing for such refusal and that too he could refuse only after giving an opportunity of hearing to the applicant. This being the position of law, and admittedly the petitioner having made an application on August 1, 1985, by giving a list of goods in respect of which the certificate of registration is applied for and the Sales Tax Officer having granted a certificate of registration on August 5, 1985, but merely inserting therein 'execution of works contract' as against column 3 of the certificate of registration, it must be held that it was beyond the jurisdiction of the said officer to do so and that also is bad for non-compliance with the provisions of the Act and the Rules as neither he has recorded any reasons in writing nor has he given an opportunity of hearing to the applicant." The aforesaid conclusion of this Court wou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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