2004 (9) TMI 632

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.... wherein an application for registration under the KGST and CST Acts are rejected by the respondent. The petitioner is challenging the findings in exhibit P8. If the findings are true then of course there is no case for any interference at all. In the first place the officer has stated that the owner of the mill which is stated to have been taken on lease by the petitioner has informed him that he....

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....even then department is bound to recover the tax from dealers who are carrying on business without registration. Registration will serve better accountability than allowing business to be carried on by dealers without registration. However the assessing officer will be perfectly justified in demanding proper security for granting registration. The purpose of the security is to recover tax in th....

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....ect the officer to consider exhibit P8 as a proposal for rejection of application for registration with simultaneous direction to the petitioner to produce proper lease deed for the business place and godown and offer security in the form of bank guarantee or landed property, with title deed and possession certificate issued by the Village Officer. Assessing officer will verify the lease deed, sum....