TMI Blog1970 (2) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... y tax under that Act shall, within such time as may be prescribed for the purpose, make an application for registration under that Act to such authority in the appropriate State as the Central Government may, by general or special order, specify, and every such application shall contain such particulars as may be prescribed. Rule 3 of the Central Sales Tax (Registration and Turnover) Rules, 1957 (hereinafter referred to as the Registration and Turnover Rules) provides for filing an application for registration under section 7 of the Act by a dealer to the notified authority in Form 'A'. Form 'A' prescribes various particulars. It appears that there were various defects. From time to time the assessee was given an opportunity to remove the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te and the fee referred to in sub-rule (3) of rule 4 has been paid, it shall register the dealer and grant him a certificate of registration in Form 'B' and also a copy of such certificate for every place of business within the State other than the principal place of business mentioned therein. (2) When the said authority is not satisfied that the particulars contained in the application are correct and complete, or where the fee referred to in sub-rule (3) of rule 4 has not been paid, he shall reject the application for reasons to be recorded in writing: Provided that before the application is rejected, the applicant shall be given an opportunity of being heard in the matter and, as the case may be, of correcting and completing the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of rule 9 assess to the best of his judgment, the amount of tax due from the dealer and may direct that the dealer shall pay by way of penalty, in addition to the amount so assessed, a sum not exceeding one and a half times that amount, provided that no penalty shall be levied for the quarter during which the dealer first becomes liable to pay tax under the Act. There is no doubt that the dealer was liable to pay tax under the Act during the relevant period. The controversy is whether he had not applied for registration. The department treated the assessee as not having applied for registration on the ground that the application was defective on the date it was filed. As we have already said that once the application for regi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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