https://www.taxtmi.com/caselaws?id=156174 A dealer's renewal of registration under the Orissa Sales Tax Act, 1947 may be refused where quarterly returns are not filed and admitted tax remains unpaid up to the end of the preceding quarter. The authority retains discretion to renew for recorded reasons, but that discretion is not available where the dealer offers no satisfactory explanation for the default. A separate explanation relating to a pending stay of recovery does not apply to that situation. On the stated facts, the refusal to renew the registration certificate was supported by the statutory scheme and the revisional affirmation was justified. en-us Wed, 26 Apr 1989 00:00:00 +0530 Mon, 16 Sep 2013 11:18:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156174 A dealer's renewal of registration under the Orissa Sales Tax Act, 1947 may be refused where quarterly returns are not filed and admitted tax remains unpaid up to the end of the preceding quarter. The authority retains discretion to renew for recorded reasons, but that discretion is not available where the dealer offers no satisfactory explanation for the default. A separate explanation relating to a pending stay of recovery does not apply to that situation. On the stated facts, the refusal to renew the registration certificate was supported by the statutory scheme and the revisional affirmation was justified. Case-Laws VAT and Sales Tax Wed, 26 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156174