SUDHAKAR OIL TRADERS Vs. ASSISTANT COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner is the proprietary concern of one P. Sudhakar, s/o. P. Rajalingam, aged about 24 years. Thus, P. Sudhakar is the petitioner actually and we will treat him as such for the purpose of the present writ petition. He is aggrieved by the inaction of the first respondent, i.e., Assistant Commercial Tax Officer of Osmangunj Circle, Hyderabad, in not issuing registration certificates under the Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act") and the Central Sales Tax Act, 1956 (for short "the Central Act") in the name of his proprietary concern although it has become a registered dealer by virtue of clause (c) of sub-rule (10) of rule 28 of the Andhra Pradesh General Sales Tax Rules, 1957 ("the Rules", for short). The petitioner seeks a writ in the nature of mandamus directing the respondents, the second respondent being the Commercial Tax Officer of Osmangunj Circle, to issue registration certificates to the petitioner under the Act and the Central Act, etc.

(2.) The petitioner made the applications dated 13/08/1994, for the registration certificates to the first respondent. He sent them by registered post and they have been received by the first respondent on 16/08/1994. The first respondent issued notice No. 2/94-95 dated 17/08/1994, directing the petitioner to furnish certain information within seven days and that notice was received by the petitioner on 8/09/1994. The petitioner replied by a letter dated 12/09/1994, which was received by the first respondent on 13/09/1994. The first respondent issued another notice No. 2/94-95 dated 13/09/1994, which was served on the petitioner on 25/10/1994. Thereafter, the petitioner addressed a letter dated 31/10/1994 to the first respondent along with certain enclosures and the same was received by the first respondent on 1/11/1994. The petitioner once again addressed a letter dated 16/02/1995 and personally delivered the same. Thereafter, the petitioner was served another notice No. 2/94-95 dated 16/02/1995 and the same was received by the petitioner on 20/02/1995. The records produced by the first respondent support the above facts.

(3.) The petitioner contends that after receiving his applications for registration under the two Acts on 16/08/1994, the first respondent's notice dated 17/08/1994, was served on him only on 8/09/1994. The record shows that the said notice was dispatched on 6/09/1994 only, which supports the case of the petitioner that the same was served on him on 8/09/1994. That notice states, that the first respondent scrutinised the form D application filed by the petitioner and requires the petitioner to furnish the following information, within seven days from the date of receipt of the notice.