https://www.taxtmi.com/caselaws?id=41291 Renewal of a gold dealer licence could not be refused solely for low turnover where the governing rule allowed renewal on proof of sufficient reasons. The applicant's explanation that illness and disability affected business was a relevant circumstance under Explanation (I) to Rule 3(ee) of the Gold Control (Licensing of Dealers) Rules, 1969, and the authorities were required to consider and decide that explanation before rejecting renewal. Because the appellate and revisional orders did not properly address this statutory proviso or record findings on it, the refusal could not stand and the matter had to be reconsidered afresh. en-us Thu, 04 Mar 1982 00:00:00 +0530 Tue, 01 Jun 2010 17:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41291 Renewal of a gold dealer licence could not be refused solely for low turnover where the governing rule allowed renewal on proof of sufficient reasons. The applicant's explanation that illness and disability affected business was a relevant circumstance under Explanation (I) to Rule 3(ee) of the Gold Control (Licensing of Dealers) Rules, 1969, and the authorities were required to consider and decide that explanation before rejecting renewal. Because the appellate and revisional orders did not properly address this statutory proviso or record findings on it, the refusal could not stand and the matter had to be reconsidered afresh. Case-Laws Central Excise Thu, 04 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41291