TMI Blog1969 (2) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Co. with him), for the respondent. -------------------------------------------------- The judgment of the court was delivered by RAMASWAMI, J. -The respondent is a dealer in manganese ore having its head office at Nagpur. Before the formation of the new State of Madhya Pradesh on 1st November, 1956, the respondent was carrying on business at Nagpur (styled as head office and main place of business) and at Gondia (styled as additional place of business). Prior to 1st November, 1956, both Nagpur and Gondia were within the then State of Madhya Pradesh. Apart from Nagpur and Gondia, prior to 1st November, 1956, the respondent was also working the manganese mines in Wara Seoni and Chhindwara within the then State of Madhya Pradesh and was carrying on business at the said two places. The respondent held a registration certificate under the C.P. and Berar Sales Tax Act, 1947 (C.P. and Berar Act No. 21 of 1947) (hereinafter called "the Act"). In the registration certificate Nagpur was shown as the main place of business and Gondia as an additional place of business. But in the registration certificate Wara Seoni and Chhindwara were not shown as additional places of bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent could not be treated as a registered dealer with respect to the area comprised in the new State of Madhya Pradesh as no place of business from that area was specified in its certificate. The present appeal is brought by special leave from the judgment of the Madhya Pradesh High Court dated 27th April, 1966, in Miscellaneous Civil Case No. 288 of 1965. It is necessary to reproduce the relevant statutory provisions at this stage. Section 119 of the States Reorganisation Act, 1956 (37 of 1956), states: "The provisions of Part II shall not be deemed to have effected any change in the territories to which any law in force immediately before the appointed day extends or applies, and territorial references in any such law to an existing State shall, until otherwise provided by a competent Legislature or other competent authority, be construed as meaning the territories within that State immediately before the appointed day." Section 121 provides as follows: "Notwithstanding that no provision or insufficient provision has been made under section 120 for the adaptation of a law made before the appointed day, any court, tribunal or authority required or empowered to enforc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 17 enacts: "If any registered dealer or other dealer who is required to furnish returns under sub-section (1) of section 10,- (a) sells or otherwise disposes of his business or any part of his business or any place of his business or effects or comes to know of any other change in the ownership of the business, or (b) discontinues his business or changes his place of business or opens a new place of business, or (c) changes the name or nature of his business, he or if he dies, his legal representative shall, within the prescribed time, inform the prescribed authority accordingly. " It was contended on behalf of the appellant that the High Court erred in holding that the respondent could not be treated as a registered dealer in Madhya Pradesh between 1st November, 1956, and 7th March, 1958. It was argued that having regard to the scheme of the Act, the High Court ought to have held that the registration certificate obtained by a dealer in Madhya Pradesh operated for his benefit in respect of all places of business throughout the territory of the State of Madhya Pradesh as it existed on 31st October, 1956, and this was the legal position notwithstanding the fact th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... du undivided family or in the case of a company incorporated under the Indian Companies Act, 1913, or any other law for the time being in force by the principal officer managing the business... (1-a) The Commissioner may, on application made by the dealer in this behalf and on being satisfied about the genuineness of the grounds put forth in the application, grant permission, in writing, to a dealer having more than one place of business in the province to apply for registration separately for each place of business to the Sales Tax Officer of a circle in which each such place of business is situated. Provided that for the purpose of determining the liability of such a dealer for payment of the tax under the Act, his turnover in respect of all places of business in the province shall be taken into consideration..." Rule 8 states: "8. (1) When the Sales Tax Officer, after making any enquiry that he may think necessary, is satisfied that the applicant has correctly given all the requisite information and that the application is in order, he shall register the dealer, and shall issue a certificate of registration in Form II together with the copies of the schedules to the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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