1991 (10) TMI 289

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.... claim to be the owners of the house bearing door No. 3-1-218 situated at Bhimavaram, West Godavari district. Their grievance is that the third respondent who is not even a tenant had applied for registration under section 12 of the Andhra Pradesh General Sales Tax Act, 1957, in respect of the premises referred to above and got the registration certificate granted on July 30, 1991, by the Commerci....

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....egistration submitted by the third respondent, relating to the premises in question, are not correct and therefore, the registering authority is not justified in granting the registration certificate. Neither section 12 of the Act nor rule 28 confers any right on a third party to file objections at the stage of consideration of the application for registration of a dealer. The enquiry that is cont....