Natural justice in registration proceedings requires a reasonable opportunity to furnish information before rejection of a statutory application.

A statutory registration application under the sales tax enactments must be considered with procedural fairness, and rejection for non-compliance with a demand for further information is unlawful where a reasonable opportunity is not given. The court held that requiring compliance within an extremely short time, followed by rejection of the application, breached natural justice. The revisional order did not cure that defect. On judicial review, the decision-making process was open to scrutiny, and the impugned orders were quashed to that extent with the matter remitted for fresh consideration in accordance with law.

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Issues: Whether rejection of the registration application without giving the petitioner a reasonable opportunity to furnish additional information was vitiated by breach of natural justice.

Analysis: The application for registration under the sales tax enactments required serious consideration and a reasonable opportunity of hearing. The material on record showed that the petitioner was asked to furnish further information within an extremely short time and the application was rejected for non-compliance. The revisional order also failed to cure this defect. On judicial review, the legality of the decision-making process was open to scrutiny, and the orders disclosed infirmity because relevant procedural fairness was not observed.

Conclusion: The rejection of the registration application was vitiated for denial of reasonable opportunity of hearing and breach of natural justice; the impugned orders were quashed to that extent and the matter was remitted for fresh consideration in accordance with law.

Ratio Decidendi: Where a statutory application is rejected without affording a reasonable opportunity to meet a demand for additional information, the decision is vitiated for breach of natural justice and is liable to be set aside on judicial review.

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