TaxTMI 
TaxTMI 
1990 (3) TMI 342
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....ority granted that amendment on December 20, 1987, with effect from the date of receipt of the application for amendment, i.e., December 15, 1987. The petitioner assailed the said order in a revision before the Commissioner of Sales Tax and the Commissioner having rejected the same by order dated January 2, 1989, annexed as annexure 3, the petitioner has approached this Court in this writ application. 2.. Mr. B.K. Mohanty, the learned counsel for the petitioner, contends that the petitioner having made an application in the prescribed form for issue of a registration certificate both under the Orissa Act and under the Central Act giving a list of goods required in the course of the business of the petitioner and the appropriate authority on enquiry having been satisfied that the petitioner's application is in conformity with the provisions of the Act and the Rules made thereunder and having granted a certificate of registration was not entitled to reject the prayer for enlistment of goods and committed an error by merely stating "execution of works contract". According to Mr. Mohanty, the appropriate authority had failed to exercise his statutory duty because of a confidential c....
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.... certificate was issued on August 5, 1985, is different from the dealer in whose favour the said certificate of registration was amended and the amended list was inserted with effect from December 15, 1987 and consequently, the revisional authority was justified in rejecting the petitioner's prayer to give effect to the amended list with effect from any earlier point of time. The correctness of the rival submissions would depend upon an examination of the relevant provisions of the Act and the Rules made thereunder. 4.. Under the Orissa Sales Tax Act, a dealer who is liable to pay tax under the Act cannot carry on business as a dealer unless he is registered under the Act and possesses a registration certificate. In order to be registered the dealer has to make an application in such manner and to such authority as prescribed and on receipt of such application, the prescribed authority shall register the applicant and grant him a certificate of registration in the prescribed form which shall specify the class or classes of goods in which the dealer carries on business at the time of grant of the certificate, if he is satisfied that the application is in conformity with the provi....
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....two sheets containing specimen signature of the dealer duly attested by a Gazetted Officer: Provided that no such photograph and specimen signature shall be required to be furnished in the case of companies registered under the Companies Act, 1956, societies registered or deemed to be registered under the Orissa Co-operative Societies Act, 1962 or the department of Government. (3) On receipt of an application, the prescribed authority shall if he is satisfied that the application is in conformity with the provisions of this Act and the Rules made thereunder, register the applicant and grant him a certificate of registration in the prescribed form which shall specify the class or classes of goods in which the dealer carries on business at the time of the grant of the certificate and such other particulars as may be prescribed. Rule 7. Grant of registration certificate.-(1) When the Sales Tax Officer, after making such enquiry as he may think necessary is satisfied that the particulars contained in the application are correct and complete, and the prescribed fee has been paid and the security, if any, for good and sufficient reasons demanded under rule 7-A has been fu....
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....r the quarterly return of such dealer is due or any time thereafter." A combined reading of the provisions of the Act, the Rules as well as the forms prescribed for making an application and grant of certificate of registration clearly indicates that the power of the Sales Tax Officer is to make an enquiry for being satisfied that the application is in conformity with the provisions of the Act and the Rules made thereunder and the dealer carries on the business in the classes of goods which he has mentioned in the application form. If he is so satisfied then he is bound to issue a certificate of registration and must include the list of goods in respect of which an application has been made in the prescribed form. After being satisfied as to the existence of business and the goods in respect of which such business is being carried on, the Sales Tax Officer will have no further jurisdiction to grant a certificate by mentioning only some of the goods and by omitting others or by not mentioning any goods at all. Issuing a certificate of registration only in respect of some of the goods applied for and not mentioning the other goods applied for would in the eye of law amount to refu....
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....e application for registration under the Central Sales Tax Act has to be made in form A of the Central Sales Tax (Registration and Turnover) Rules (hereinafter referred to as "the Turnover Rules"), as provided under rule 3 thereof. Column 16 of form A indicates that the application must contain the goods or classes of goods purchased by the dealer in the course of inter-State trade or commerce for resale. The certificate of registration has to be given in form B as provided under rule 5(1) of the Turnover Rules. The said certificate also indicates that it must contain the list of goods or classes of goods. Rule 5 of the Turnover Rules provides for making necessary enquiry to find out whether the particulars contained in the application are correct and complete and on being satisfied about the same, the authority is required to register the dealer and grant him a certificate of registration in form B and sub-rule (2) of rule 5 of the Turnover Rules confers power on the said authority to reject the application for reasons to be recorded in writing and under the proviso to sub-rule (2) before rejecting the applicant must have an opportunity of being heard in the matter. A combined rea....
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....hich the dealer was carrying on business. According to Mr. Mohanty, the learned counsel for the petitioner, rule 83 of the Orissa Sales Tax Rules confers power on the taxing authority to correct any arithmetical or clerical mistake or any error apparent on the face of the record arising or occurring from accidental slip or omission in an order passed by the said authority and in exercise of that power, the concerned authority should have corrected the certificate of registration with regard to the classes of goods enumerated in the said certificate. But the application for amendment filed by the petitioner on December 7, 1987 which has been annexed as annexure-A/1 to the counter-affidavit filed on behalf of the opposite parties clearly indicates that the dealer had sought for an amendment of the registration certificate by changing the name and also to permit inter-State purchase of equipments/materials in respect of the list of materials which had been attached to the original application dated June 29, 1985. There had been no prayer in the said application to make correction in the registration certificate that was granted to the dealer-petitioner in 1985 or to allow the amendmen....