1995 (1) TMI 349

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.... facts of the case are that the petitioner is a partnership firm carrying on business, inter alia, of manufacture and sale of all kinds of potteries and ceramic items like mugs, cups and plates, etc., which are manufac- tured at Khurja situated in Uttar Pradesh. The petitioner is registered under the relevant sales tax laws of Uttar Pradesh. In view of the sales office at Indore, the petitioner ap....

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....ead of granting time, the application for grant of registration was rejected on the ground of failure to supply requisite information (annexure B). The respondent No. 1 sent the letter to the petitioner on November 18, 1985, received on January 7, 1986, intimating rejection of the application (annexure D). The petitioner submitted the revision petitions before the respondent No. 2 (Deputy Commissi....

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..... 1 erred in law in closing the matter on November 8, 1985 and passing the adverse order of rejection of the application. He also submitted that the revisional order is equally infirm and vitiated due to non-consideration of this aspect of the case. 6.. The learned Government Advocate, on the other hand supported the orders. 7.. It cannot be gainsaid that such applications required serious c....

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.... 8.. A perusal of the orders (annexures B, D and E) demonstrates infirmity and vitiation on account of violation of the principles of natural justice. 9.. In the result, I conclude that the petitioner was denied reasonable opportunity of hearing on his application submitted for registration. Accordingly, I allow this petition in part and quash the order dated November 8, 1985 (annexure B) to t....