2001 (10) TMI 1119

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....ot taking steps to issue registration certificates under the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act, 1956. Petitioners have a common grievance that in spite of being small-scale industrial units, unreasonable conditions are insisted by the respondent for the registration under the Acts mentioned above. 2.. In the statement filed in O.P. No. 24505 of 2001 it is stated t....

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....s. It is the further submission that if the case of petitioners is considered in the light of exhibits P11 and P12 circulars as also with particular reference to section 14 of the Kerala General Sales Tax Act, 1963, the respondent could have issued registration certificates much earlier. 3.. The learned counsel also invited my attention to Circular No. 9/1991 dated August 6, 1991 and also Circu....

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....y and that a rational approach is always expected from the officers. 4.. In the above circumstances, I dispose of the original petition directing the respondent to examine the case of the petitioners forthwith in the light of the observations and references made above. Appropriate action in the matter of issuance of registration certificates in the case of petitioners should be taken within ....