JAMES Vs. STATE OF KERALA

JUDGEMENT

(1.) BY Ext. P5 proceedings, under the Kerala General Sales Tax Act, application filed by the petitioner for registration under the KGST Act and Central Sales Tax Act stands rejected. The application had been made for registration for carrying out the business of sale of Ayurvedic medicines and soap manufactured by them.

(2.) IT is stated that at the time of verification, the petitioner had stated that he had no other business and no sales tax dues were payable. On scrutiny, it is claimed that the petitioner was formerly a dealer in Auyrvedic Medicines during 1984 to 1986. At the time of inspection, as a preclude for registration, it had been found that there was no proper records maintained, and penalty orders had been imposed, and only a portion of the penalty was realised. The assessed tax also could not be realised, as it had been reported that he was not having any assets.

(3.) THEREFORE, the question is whether Ext. P5 is sustainable, and whether the petitioner's application could be rejected for the reasons stated therein. The Revenue has filed a statement giving in detail, the reasons which weighed with them in passing the order. They had also pointed out that against the previous best judgment assessment, an appeal had been filed before the Appellate Assistant Commissioner, and for want of documents the assessment was confirmed. After Ext. P5, however, the petitioner has filed Ext. P6 second appeal challenging the appellate order and it is presently pending. The attempt is to show that grant of registration to such an individual will not subserve the interests of the Revenue.