Sales tax registration cannot be rejected for non-appearance alone; the authority must decide the application on statutory merits.

An application for sales tax registration cannot be rejected solely because the applicant did not appear before the Sales Tax Officer. Section 16 of the M.P. General Sales Tax Act, 1958 and rule 8 of the M.P. General Sales Tax Rules, 1959 require the officer to make the necessary inquiry and then grant or refuse registration on the statutory conditions, but they do not make personal appearance a condition precedent. The default-dismissal power under rule 59 applies to appeals and revisions, not to an original registration application. The rejection order was therefore unsustainable, and the application had to be considered on merits under the governing provisions.

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Issues: Whether an application for grant of a registration certificate under the sales tax law could be rejected solely because the applicant did not appear before the Sales Tax Officer.

Analysis: Section 16 of the M.P. General Sales Tax Act, 1958 authorises registration of a dealer on satisfaction of the prescribed conditions, while rule 8 of the M.P. General Sales Tax Rules, 1959 requires the officer to make such enquiry as he thinks necessary and then grant or refuse the certificate within the prescribed time. The provisions do not contemplate personal appearance of the applicant as a condition precedent, nor do they authorise dismissal of the application merely for non-appearance. Rule 59, which permits dismissal for default in appeals and revisions, applies to contested proceedings and cannot be extended to an original registration application under section 16 read with rule 8.

Conclusion: The application for registration could not be rejected only on the ground of non-appearance, and the impugned orders were liable to be quashed. The petitioner was entitled to consideration of the application in accordance with section 16 and rule 8.

Final Conclusion: The registration rejection was unsustainable because the statutory scheme required enquiry and decision on merits, not dismissal for absence alone, and the writ petition succeeded.

Ratio Decidendi: Where the governing statute and rules prescribe enquiry and satisfaction as the basis for grant of registration, the authority cannot reject the application merely for the applicant's non-appearance unless such appearance is expressly made mandatory by the statute.

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