{"id":222761,"date":"2004-12-07T00:00:00","date_gmt":"2004-12-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/n-p-l-motors-p-ltd-vs-commissioner-of-sales-tax-and-anr-on-7-december-2004"},"modified":"2016-12-06T05:58:01","modified_gmt":"2016-12-06T00:28:01","slug":"n-p-l-motors-p-ltd-vs-commissioner-of-sales-tax-and-anr-on-7-december-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/n-p-l-motors-p-ltd-vs-commissioner-of-sales-tax-and-anr-on-7-december-2004","title":{"rendered":"N.P.L. Motors (P) Ltd. vs Commissioner Of Sales Tax And Anr. on 7 December, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">N.P.L. Motors (P) Ltd. vs Commissioner Of Sales Tax And Anr. on 7 December, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2005 142 STC 601 Delhi<\/div>\n<div class=\"doc_author\">Author: B Patel<\/div>\n<div class=\"doc_bench\">Bench: B Patel, B D Ahmed<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>B.C. Patel, C.J.<\/p>\n<p>1. Rule D.B. At the request of the counsel for the parties, the writ petition is taken up for disposal straight away. By filing this writ petition the petitioner has challenged the letter dated October 14, 2003, annexure P3 to the petition.\n<\/p>\n<p>2. Under the provisions contained in the Delhi Sales Tax Act, 1975 and the Delhi Sales Tax Rules, 1975, there is a provision for nomination of a head office in case of a dealer having more than one place of business. Reading the rule it is very clear that if a person has more than one place of business in Delhi, then it is open to him to nominate one of them as the head office and such nomination is for the purpose of these rules only. On a perusal of Sub-Rule (1) to Rule 51 it is very clear that the assessed shall nominate one of such branches as the head office for the purpose of these rules. Sub-rule (4) is also clear that all the applications\/returns or statements prescribed under the Act or these rules, shall be submitted in respect of all the branches jointly by the head office. Thus, it is for the convenience of the revenue so that at one place the office shall prepare the record and that place will be considered for the purpose of correspondence, etc.<\/p>\n<p>3. The only condition necessary is that the dealer must have more than one place of business in Delhi. That is not denied. That being so, it is for the dealer to nominate any one of the offices as the head office for the purposes of the said rules. When the nomination is so made, the revenue cannot object to it. We see no reason for accepting the plea of the revenue. Therefore, in view of this the letter dated October 14, 2003 annexure P3 to the petition is quashed. The revenue shall pass appropriate orders under Rule 51 of the Delhi Sales Tax Rules, 1975 within a period of three weeks.\n<\/p>\n<p>The writ petition is disposed of accordingly.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court N.P.L. Motors (P) Ltd. vs Commissioner Of Sales Tax And Anr. on 7 December, 2004 Equivalent citations: 2005 142 STC 601 Delhi Author: B Patel Bench: B Patel, B D Ahmed JUDGMENT B.C. Patel, C.J. 1. Rule D.B. At the request of the counsel for the parties, the writ petition is taken [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-222761","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>N.P.L. 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