1989 (4) TMI 313

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....iled returns for quarters ending June, September and December, 1980. He issued notice on 8th June, 1981 (annexure-1), for refusing renewal of registration for 1981-82 giving opportunity to the petitioner to file the returns on or before 12th June, 1981, paying the admitted tax to avoid such rejection. The petitioner not having filed the returns and not having paid the admitted tax, the Sales Tax Officer refused renewal of the certificate of registration for the year 1981-82 by order dated 10th July, 1981 (annexure-2). The petitioner assailed the same in revision which was dismissed on 30th January, 1982. The petitioner obtained certified copy of the order of the Sales Tax Officer (annexure-2) on 15th February, 1982. Shortly thereafter, he r....

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....nexure-1) dated 8th June, 1981, when the Sales Tax Officer gave him opportunity to file the same on or before 12th June, 1981. Along with the returns, the petitioner could have also paid the admitted tax as could have been indicated in the returns. No explanation has been offered why the returns could not be filed in spite of getting opportunity for the same. An inference can safely be drawn that the petitioner intended to avoid payment of admitted tax for which he did not file the returns without any justification. 5.. Mr. R.B. Ray, learned counsel for the petitioner, submitted that refusal of registration is under section 9(6)(c) of the Act and non-filing of return and non-payment of admitted tax are not envisaged under the said provis....