Sales tax registration can be refused for incorrect disclosure, and revision may sustain rejection when the defect appears on record.

Registration under the sales tax law could be refused where the application was not in order and contained incorrect or undisclosed material facts. The court noted that omission to disclose the partners' interest in another business and other factual inaccuracies justified rejection of the application. Once the applicant had been asked to explain the defect, no further notice was required before rejection. The revisional authority could sustain the refusal where the record showed non-compliance with the statutory requirement of correct disclosure, and interference under articles 226 and 227 was unwarranted absent any apparent error on the record.

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Issues: Whether the refusal of registration under the sales tax law was justified on the ground that the application contained incorrect and undisclosed material information, and whether the revisional authority could uphold the rejection under the applicable rule.

Analysis: Under section 15 of the Act and rule 8, registration could be granted only when the application was in order and the information furnished was correct. Where the applicant failed to disclose that its partners had interest in another business and the information supplied in the application was factually incorrect, the application was liable to be rejected. The applicant had already been called upon to explain the apparent defect, and the rejection did not require any further notice. The revisional authority was competent to sustain the rejection if the material on record showed that the statutory requirement of correct disclosure had not been satisfied. In the absence of any error apparent on the face of the record, interference under articles 226 and 227 was unwarranted.

Conclusion: The rejection of the registration application was valid, and the challenge failed.

Ratio Decidendi: A registration application under the sales tax law may be rejected where it contains incorrect or undisclosed material information, and such rejection can be upheld in revision if the defect is apparent from the record.

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