PANAMA POTTERIES Vs. SALES TAX OFFICER

JUDGEMENT

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

(2.) BRIEFLY stated, the facts of the case are that the petitioner is a partnership firm carrying on business, inter alia, of manufacture and sale of all kinds of potteries and ceramic items like mugs, cups and plates, etc. , which are manufactured at Khurja situated in Uttar Pradesh. The petitioner is registered under the relevant sales tax laws of Uttar Pradesh. In view of the sales office at Indore, the petitioner applied for registration in Madhya Pradesh also. The applications seeking registration under the M. P. General Sales Tax Act, 1958 and Central Sales Tax Act, 1956 were rejected ex parte on March 5, 1985. The notices were not properly served on the petitioner. The petitioner, however, submitted fresh application under section 16 of the M. P. General Sales Tax Act, 1958 and section 7 (2) of the Central Sales Tax Act, 1956, on August 16, 1985. The petitioner received the notice on October 29, 1985 to appear on November 6, 1985 (annexure A ). The petitioner submitted requisite information. The respondent No. 1 (Sales Tax Officer, Indore) however, required some more information and ordered that the same be furnished by November 8, 1985 (annexure B ). The petitioner prayed for extension of time. Instead of granting time, the application for grant of registration was rejected on the ground of failure to supply requisite information (annexure B ). The respondent No. 1 sent the letter to the petitioner on November 18, 1985, received on January 7, 1986, intimating rejection of the application (annexure D ). The petitioner submitted the revision petitions before the respondent No. 2 (Deputy Commissioner) which were registered as DCR 165/86 Provincial and DCR 28/86 Central. These revision petitions were dismissed by common order on July 14, 1986, by respondent No. 2 (annexure E ). Aggrieved by the orders annexures B, D and E, the petitioner has filed this writ petition, seeking quashment of these orders.

(3.) I have heard both sides.