Third-party challenge to dealer registration certificate fails where the objector lacks locus and must pursue premises disputes separately.

Section 12 of the Andhra Pradesh General Sales Tax Act, 1957 governs dealer registration and does not give a third party a right to object to the application merely because the premises particulars are said to be incorrect. Rule 28 requires the registering authority to satisfy itself that the application is bona fide and that the particulars furnished are correct and complete; once the authority grants the certificate, a stranger to the registration process cannot use writ proceedings to attack its validity. Any dispute about occupation of the premises must be taken before the competent forum dealing with eviction or similar relief.

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Issues: Whether a third party can challenge the grant of registration certificate to a dealer under the Andhra Pradesh General Sales Tax Act, 1957 and the Andhra Pradesh General Sales Tax Rules, 1957 on the ground that the particulars in the application relating to the premises are incorrect.

Analysis: Section 12 of the Andhra Pradesh General Sales Tax Act, 1957 deals with registration of dealers and does not confer any right on a third party to object to the application on the basis of the premises mentioned. Rule 28 of the Andhra Pradesh General Sales Tax Rules, 1957 requires the registering authority to examine whether the application is bona fide and whether the particulars furnished are correct and complete. If the authority is satisfied and grants the certificate, a stranger to the registration proceedings cannot invoke writ jurisdiction to question the validity of the certificate. Any grievance regarding occupation of the premises must be pursued before the competent forum having jurisdiction over eviction or similar relief.

Conclusion: A third party has no locus standi to challenge the registration certificate in writ proceedings on the facts presented, and the challenge fails.

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