1990 (1) TMI 303

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....d herself as the owner of the business. She satisfied all the conditions required under the Act. Under the Rules, she claims that she has satisfied all the requirements and accordingly the certificate of registration ought to have been granted to her. However, the Sales Tax Officer not being satisfied that the petitioner is the owner of the business rejected such petition. In the impugned order, t....

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.... her certificate of registration under the Act as applied for. 5.. After hearing learned counsel for both parties, we are satisfied that the Sales Tax Officer has not made adequate inquiry for the purpose of having satisfaction to record a finding that the petitioner is not the owner of the business in respect of which she has applied for registration. The Sales Tax Officer ought to have made an ....