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TMI Blog2007 (4) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... er for amendment of the registration certificate as provided under rule 11A of the Madhya Pradesh General Sales Tax Rules, 1959 ( the Rules , for short). Since, the petitioner did not hear anything from the respondents either about acceptance or rejection of their request, while filing their annual returns for the assessment year 1988-89 they had claimed exemption from payment of sales tax/reduced rate of tax before the assessing authority. This request of the petitioner was rejected by the assessing authority solely on the ground that the registration certificate did not include the skimmed milk powder. After completion of the assessment proceedings, the assessee had carried the matter before the revisional authority by filing a revision p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s silent insofar as the communication of refusal to amend the registration certificate to the petitioner/assessee, is concerned. The learned counsel for the petitioner would submit that under rule 11A of the Rules the registering authority/Sales Tax Officer after application filed by the petitioner/assessee for amendment of registration certificate is rejected, it is mandatory on their part to communicate the same to the petitioner/assessee. Since that has not been done, the petitioner/assessee was prevented from questioning the refusal of registration certificate before the appropriate forum. He further states that the order passed by the respondents dated February 22, 1986 requires to be set aside and a direction requires to be issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 15. An intimation regarding the rejection of the application for amendment or refusal to specify any goods as raw material or incidental goods, as the case may be, stating reasons therefor, shall be sent to the applicant within ten days of the date of the order rejecting the application. Sub-rule (2) of rule 11A of the Rules, mandates that the registering authority/Sales Tax Officer after considering the application filed by a dealer/assessee under sub-rule (1) of rule 11A of the Rules, has to communicate the reasons for rejection within ten days from the date of order of rejection of the application filed under rule 11A of the Rules. In the instant case, the registering authority has rejected the application on February 22, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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