TMI Blog1990 (12) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. 2.. According to the petitioner, it was a registered dealer, as is evident from exhibit P1, and an assessee in the files of the Assistant Commissioner (Assessment 11), Special Circle-1, Ernakulam. It had a branch office at Trivandrum. An application for issue of a branch certificate was made on November 5, 1987. Registration fee had been remitted under challan dated November 2, 1987. It is agreed by the learned Government Pleader that despite the application so made, and the remittance of the renewal fee from year to year, the branch certificate, as a matter of fact, was not issued. As for the petitioner, all that had to be done under the statute, had been done. Not only that. Returns had been filed, including the turnover relatable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertificate to the dealer for exhibition at each of his places of business and the dealer shall pay a fee of fifty rupees for each copy." It may be noted that the applicant is a person who has already obtained a registration, as is clear from the reference to the registration certificate in the second sentence in the sub-section. A detailed enquiry is provided under section 14(2) for issuing the registration certificate. Sub-section (11) contains an outer limit of time within which an application for registration shall be disposed of. The salient aspects to which attention of the registration authority should be drawn, are detailed in section 14(2). It is such persons who have been issued a registration certificate on the basis of an appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arlier, irrespective of an enquiry in the matter, the branch certificate was bound to be issued when the conditions precedent, namely, the application and the remittance of the fee had been satisfied. The difficulties which the petitioner had to undergo (due entirely to the sins of the officers), were temporarily tided over by the interim order passed by this Court. A bank guarantee was directed to be furnished for the release of the goods. In the light of the ultimate conclusion reached in the case, there is no justification for the continuation of the bank guarantee. I direct that the bank guarantee shall be released to the petitioner and that there shall not be any proceedings in relation to the interception of the goods; as already held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red years ago and in U.S.A. till the beginning of this century. Nor can it be claimed that it has been altogether eliminated anywhere." (See Indian Social Problems by Gurumukh Ram Madan, Volume 1, page 341). A. Avasthi and S.N. Varma have edited the book "Aspects of Administration". P.S. Muhar has contributed his thoughts in the article "Corruption in the Public Services in India". Valuable ideas and findings are available from the "Report of the Committee on Prevention of Corruption (1964)". Drawing on the report, Gurumukh Ram Madan has particularly commented upon the species of corruption noticed in this litigation: "In some cases the Government officials do not dispose of the cases in proper time. The anxiety to avoid delay many a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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