(1.) In this writ petition the relief sought by the petitioner is a writ of Mandamus declaring the inaction of the respondent and delay in issuing the registration certificate to the petitioner pursuant to his application dated 24-6-1994 as contemplated under Rule 28(10) (C) of the Andhra Pradesh General Sales Tax Rules read with Section 12 of the A.P.General Sales Tax Act as arbitrary and illegal and consequently declaring the petitioner as deemed registered dealer in accordance with the Rule.
(2.) The petitioner says that he is the proprietor of Chakradhara Oil Producers, Dwarakapuram Street, Cuddapah and intends to carry on business in purchase and sale of groundnut, groundnut seeds, G.N. Oil, Sun-flower seeds, oil, oil cakes etc., For that purpose he applied for registration certificate in Form-D under Andhra Pradesh General Sales Tax Act, 1957, for short, the 'Act', and the Andhra Pradesh General Sales Tax Rules, for short, the 'Rules'. The application was accompanied with a challan dated 24-6-1994. The respondent is the registering authority. He says that he has already shown the estimated turnover for the assessment year 1994-95 and that he filed 3 1/2 years Kisan Vikas Patra for Rs. 10,000/- along with transfer application. He further submits that he has filed Property Certificate issued by the Mandal Revenue Officer, Yarraguntla along with encumbrance certificate issued by the Sub-Registrar in respect of immovable property held by him. It is stated that the application was processed and certain omissions were noted, which were subsequently supplied While the matter stood thus, the petitioner learnt that the Commercial Tax Officer, No.1 Circle, Proddutoor issued instructions to the respondent to comply with the instructions of the Deputy Commercial Tax Officer, Chittoor in considering the application for grant of registration. He alleges that after filing the application before the competent authority, the file was made to travel from the office of the Commercial Tax Officer and consequent the petitioner was prohibited from carrying on business in view of the provisions of Section 12 of the Act He further submits mat the action of the respondent is violative of Sub-rule 10(c) of Rule 28 and Article 19(1)(g) of the Constitution and adds that under the Rules, he is entitled to deemed registration if the certificate of the registration is not received within 30 days from the date of the submission of the application. It is, with these facts, he prays for the writ indicated above.
(3.) The learned Government Pleader filed counter affidavit on behalf of the respondent. In Para 2 of the counter-affidavit, it is admitted that the application was filed by the petitioner on 24-6-1994 and it is added that the application was rejected on 28-6-1994. The petitioner, it is stated, filed a representation on 15-7-1994 after receipt of the said order requesting grant of registration certificate. After scrutinising the same, again a notice was sent to the petitioner on 18-8-1994 calling him upon to clarify certain issues and asking him to submit surety bond of third party. The petitioner replied to the said notice stating that he need not file any surety bond as he had already filed particulars of his property by his representation dated 23-8-1994. It appears that the petitioner was again addressed a notice on 24-10-1994 requiring him to furnish quantum of way bills required by him to facilitate examination of the security deposit for proper custody and use of the way bills, but that notice could not be served till 2-12-1994 as he was not available at the place of his business indicated in the application. In the meanwhile the premises shown as business premises was inspected on 23-11-1994 and it was noticed that it was the residential premises occupied by one T. Subba Reddy, a retail shop owner in the ground floor and that the first floor of that premises was occupied by one G. Srinivasa Rao, who is an Accountant For these reasons, his application was returned by R.P.A.D., along with other documents filed by him, which was sent to his residential address on 17-12-1994, but that was returned by the Postal Department with the endorsement dated 23-12-1994