Prompt sales tax registration cannot be delayed where required security is furnished and officials must act cooperatively.

Prompt issuance of registration certificates under sales tax laws was required where applications had remained pending for over a year despite the petitioner furnishing the required security and security bond. The further insistence on a solvency certificate was viewed in light of the petitioner's claim to tax exemption, and the administration was expected to adopt a rational and cooperative approach. Registration was treated as a formality rather than a basis for unnecessary delay. The respondent was directed to cooperate and issue the certificates within one month.

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Issues: Whether the petitioner was entitled to prompt issuance of registration certificates under the sales tax laws despite the delay in processing the applications.

Analysis: The applications for registration had remained pending for over a year. The petitioner had furnished the required security and security bond, and the further demand for a solvency certificate was viewed against the background of the petitioner's claim of tax exemption. The order emphasised that registration is a formality and that a rational and cooperative administrative approach was expected from the officers.

Conclusion: The petitioner was entitled to relief, and the respondent was directed to cooperate and issue the certificates within one month.

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