https://www.taxtmi.com/caselaws?id=160739 Rule 3(4) of the Bihar Sales Tax Rules, 1983 permits consolidated registration as an exception to separate registration for each place of business, intended to reduce harassment while preserving administrative convenience. The Commissioner's discretion must therefore be exercised reasonably, on relevant considerations, and in furtherance of that object. A refusal that is arbitrary or unsupported by recorded reasons is vulnerable to challenge. The authority must show independent application of mind and cannot reject the request by a bare or non-speaking order. The availability of inspection and verification powers under the Bihar Finance Act, 1981 also means consolidated registration does not prevent tax administration from performing its statutory functions. en-us Tue, 25 Apr 2000 00:00:00 +0530 Mon, 23 Dec 2013 18:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160739 Rule 3(4) of the Bihar Sales Tax Rules, 1983 permits consolidated registration as an exception to separate registration for each place of business, intended to reduce harassment while preserving administrative convenience. The Commissioner's discretion must therefore be exercised reasonably, on relevant considerations, and in furtherance of that object. A refusal that is arbitrary or unsupported by recorded reasons is vulnerable to challenge. The authority must show independent application of mind and cannot reject the request by a bare or non-speaking order. The availability of inspection and verification powers under the Bihar Finance Act, 1981 also means consolidated registration does not prevent tax administration from performing its statutory functions. Case-Laws VAT and Sales Tax Tue, 25 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160739