KEDARMAL SARDA Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THIS is a petition under Article 226 of the Constitution of India.

(2.) THE material facts giving rise to this petition briefly are as follows :

(3.) IN the return filed on behalf of the respondents, the fact that the petitioners had submitted an application on 4th December, 1981, under Section 16 of the Act for registration as a dealer, is admitted. It is also admitted that registration certificate was not issued to the petitioners within 90 days from the date of application and that a show cause notice was issued to the petitioners on 16th April, 1982. It is, however, contended that the show cause notice was issued to the petitioners for rectification of a mistake committed by respondent No. 1 in passing an order for registration. The respondents have, therefore, contended that the notice dated 16th April, 1982, was proper.