DHARMENDRABHAI GORDHANDAS TULSIYANI Vs. DEPUTY COMMISSIONER ENFORCEMENT

JUDGEMENT

(1.) Rule. Mr Siraj Gori, learned AGP is directed to waive service of Rule and he accordingly waives service of Rule. In the facts and circumstances of the case, the petition is taken up for final disposal today.

(2.) What is challenged in this petition under Article 226 of the Constitution is the order dated 22.10.2003 (Annexure "A") passed by the Deputy Commissioner of Sales-tax (Enforcement), Ahmedabad rejecting the petitioner's application for fresh registration under Section 30A of the Gujarat Sales-tax Act, 1969 (hereinafter referred to as "the Act") in lieu of the existing certificate of registration.

(3.) Under sub-section (1) of Section 30A of the Act, every registered dealer who holds, on the date of commencement of the Gujarat Sales Tax (Second Amendment) Act, 2001 (hereinafter referred to as "the specified date - 1.9.2001"), a valid certificate of registration ("the existing certificate of registration") shall obtain a fresh certificate of registration as provided in this section in lieu of the existing certificate of registration. Under sub-section (2), the application for such fresh registration was required to be made in the prescribed manner within the prescribed date. That time limit was initially prescribed as 30.11.2001. The Court is informed that the said time limit was thereafter extended to 15.12.2001. The petitioner, however, made the application on 4.6.2003. That application came to be rejected on the ground that it was not made in the prescribed form and within the time limit. The petitioner, therefore, made another application on 26.6.2003 in the prescribed form which also came to be rejected by the impugned order dated 22.10.2003 (Annexure "A") on the ground that the application was not made within the prescribed time limit alongwith penalty.