DARSHAN LAL RAMESHCHAND Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THIS application has been made by a partnership firm registered on 1st April, 1968, and a partner thereof challenging the action of the sales tax authorities in allowing the amendment of the registration certificate from a prospective date. The facts of this case are shortly stated hereafter :

(2.) THE petitioner-firm owns 3 (three) tea gardens viz. , Khanga, Shakamato in Assam and Putharjhora in Jalpaiguri. The said Putharjhora tea garden was purchased by the petitioner from M/s. Meanglass Tea Co. Ltd. , a registered company in England and managed by M/s. Duncan Brothers and Co. Ltd. The deed of sale was executed on 30th March, 1971. The deed provided that sale would take place on 1st January, 1971, and all the taxes and liabilities of the said tea garden will be borne by the buyer.

(3.) NO application for registration certificate could be made by the petitioner-firm as the sale of the garden was not complete in absence of a registered conveyance. The conveyance could not be executed and registered as the approval of the Reserve Bank of India for purchase of a sterling garden was not obtained. It was after the approval by the Reserve Bank of India was obtained, the petitioner-firm made the application for registration under the Central Sales Tax Act, 1956, on 24th September, 1973.