A.K.SENGUPTA,J. - (1.) THIS application has been made by a partnership firm registered on 1st April, 1968, and a partner thereof challenging the action of the sales tax authorities in allowing the amendment of the registration certificate from a prospective date. The facts of this case are shortly stated hereafter :
(2.) THE petitioner-firm owns 3 (three) tea gardens viz. , Khanga, Shakamato in Assam and Putharjhora in Jalpaiguri. The said Putharjhora tea garden was purchased by the petitioner from M/s. Meanglass Tea Co. Ltd. , a registered company in England and managed by M/s. Duncan Brothers and Co. Ltd. The deed of sale was executed on 30th March, 1971. The deed provided that sale would take place on 1st January, 1971, and all the taxes and liabilities of the said tea garden will be borne by the buyer. However, the said sale of the said garden was subject to approval of the Reserve Bank of India. It was provided by an agreement that till the approval and permission of the Reserve Bank of India were obtained the garden would be managed by M/s. Duncan Brothers and Co. Ltd. who are the agent of Meanglass Tea Co. Ltd. of India. On 22nd July, 1972, the Meanglass Tea Co. Ltd. received permission for sale of the said Putharjhora tea garden from the Reserve Bank of India. Thereafter the conveyance was executed on 20th March, 1973, and the garden was handed over to the petitioner firm on 31st March, 1975 by M/s. Duncan Brothers and Co. Ltd. The case of the petitioners is that the petitioner-firm had no inter-State purchases prior to the registration. The Commercial Tax Officer in charge of the assessment of Meanglass Tea Co. Ltd. excluded from the sales tax registration certificate of the Meanglass Tea Co. Ltd. Putharjhora tea garden during the period between the date of agreement for sale and the date of actual conveyance.
(3.) NO application for registration certificate could be made by the petitioner-firm as the sale of the garden was not complete in absence of a registered conveyance. The conveyance could not be executed and registered as the approval of the Reserve Bank of India for purchase of a sterling garden was not obtained. It was after the approval by the Reserve Bank of India was obtained, the petitioner-firm made the application for registration under the Central Sales Tax Act, 1956, on 24th September, 1973.;