1983 (2) TMI 277

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....urse of their business, the petitioners import latex rubber, which is the raw material for their manufacture and the value of these imports comes to Rs. 1,000 in a year and that as the turnover of the petitioners from the sale of manufactured goods was likely to exceed the limit of Rs. 10,000 specified in sub-section (5) of section 4 of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as the Act), the petitioners submitted an application to respondent No. 1, the Sales Tax Officer, Circle VIII, under section 16 of the Act for their registration as a dealer under the Act. Along with that application, the petitioners also filed a separate application for registration as a dealer under section 7(2) of the Central Sales Tax Act, 195....

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....s from the date of application and that a show cause notice was issued to the petitioners on 16th April, 1982. It is, however, contended that the show cause notice was issued to the petitioners for rectification of a mistake committed by respondent No. 1 in passing an order for registration. The respondents have, therefore, contended that the notice dated 16th April, 1982, was proper.   4.. Shri Chaphekar, the learned counsel for the petitioners, contended that respondent No. 1 was bound to issue registration certificate because within the period of 90 days from the date of making an application in that behalf, the application was not rejected by respondent No. 1. It was further contended that the show cause notice dated 16th April,....

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....hall reject the application within ninety days from the date of receipt of the application: Provided further that if the certificate of registration is not granted or the application is not rejected within that aforesaid period of ninety days, the applicant shall, on the expiration of the said period be entitled to a certificate of registration in accordance with his application and the said authority shall issue a certificate of registration accordingly." The aforesaid provision makes it clear that in case the application for registration submitted by a person is not rejected within a period of 90 days from the date of receipt of that application, the applicant is entitled to a certificate of registration. Respondent No. 1 was, therefor....