SARUPCHAND DHARAMCHAND Vs. SALES TAX OFFICER AJMER CITY

JUDGEMENT

(1.) THIS revision has been filed against an order of the Sales Tax Officer, Ajmer City, dated 30. 11. 60. One and only one point is involved for determination in this revision namely interpretation of Rule 19 of the Rajasthan Sales Tax Rules 1955. THIS Rule runs as follows: - "19. Continuity of previous certificate : - (1) All the registration certificates which were valid up to the 31st March, 1960, shall if not otherwise cancelled thereafter, continue upon payment before the 30th November, 1960, of rupees ten, to be valid for the purposes of sec. 66. (2) The assessing authority upon receipt of the aforesaid fee of Rs. 10/- shall make the following endorsement on any such certificate, namely: - "the dealer has paid a fee of Rs. 10/- and this certificate shall continue to be valid for the purposes of sec. 6. "

(2.) THIS rule provides for continuity of previous certificates. THIS rule was published in the Rajasthan Gazette Part IV, dated 1st October, 1960. The old rule provided for renewal of registration certificates. Obviously with a view to grant relief to the assessees annual renewal was done away with and a provision was made in the new rule for continuity of the previous registration certificate. THIS rule lays down three ingredients as below: (a) Validity upto 31st March, 1960. (b) No previous cancellation otherwise. (c) Payment of Rs. 10/-upto 30th November, 1960.