Sales tax registration can be refused when local enquiry shows no actual business at the declared premises.

Sales tax registration may be refused where local enquiry shows the applicant is not carrying on business at the declared premises. Repeated inspections reported that the premises were closed, notices could not be effectively served at that address, and the books of account were not produced. On that factual material, the applicant failed to prove actual business activity during the relevant period, so there was no ground to interfere with the taxation authorities' and tribunal's orders. The refusal of registration was upheld and the petition was dismissed.

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Issues: Whether the refusal to grant registration under the sales tax laws was justified when the applicant failed to establish that it was carrying on business at the stated premises.

Analysis: The authorities had made repeated local enquiries through the taxation inspector, who reported that no business was being carried on at the declared address and that the premises were found closed. Notices issued to the applicant could not be effectively served at the address, and the books of account were not produced. On the material before the Court, the applicant failed to show that any business activity was being carried on during the relevant period for which registration was sought. In these circumstances, there was no basis for interference with the orders of the taxation authorities and the tribunal.

Conclusion: The refusal of registration was upheld and the petition was dismissed.

Ratio Decidendi: Where an applicant seeking sales tax registration fails to establish actual business activity at the stated premises, the registration can be refused on the basis of local enquiry and the resulting factual findings will not be interfered with in writ jurisdiction absent error.

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