Section 21(4) in The Rajasthan Value Added Tax Rules, 2006
(4)The assessing authority shall reject the application submitted under sub-rule (2), where,-(a)the applicant dealer has failed to comply with an order demanding initial or additional security under Section 15 of the Rajasthan Value Added Tax Act, 2003 and/or under sub-section (2A) of Section 7 and / or under sub-section (3A) of Section 7 of the Central Sales Tax Act, 1956; or(b)the applicant dealer does not require the declaration Forms applied for; or(c)the applicant dealer has not made proper use of Forms previously obtained by him; or(d)the applicant dealer has failed to make payment of any outstanding demand(s) under the Rajasthan Value Added Tax Act, 2003 and / or the Central Sales Tax Act, 1956 and/or the the Rajasthan Sales Tax Act, 1994 and / or the Rajasthan Sales Tax Act, 1954; or(e)the applicant dealer has failed to pay tax or any other sum due under the provisions of the Rajasthan Value Added Tax Act, 2003 and / or the Central Sales Tax Act, 1956, within the time prescribed under the said Act; or(f)the applicant dealer has failed to furnish any return or returns in accordance with the provisions of the Rajasthan Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956 for the immediately preceding two years; or(g)the verification of facts and statements made in the application of registration in accordance with the provisions of the Rajasthan Value Added Tax Act, 2003 has not been made;However, the Commissioner or any officer authorized by the Commissioner in this behalf, in any particular case, if satisfied that the interest of the State revenue so requires, may direct the assessing authority to grant permission under sub-rule (3) subject to such conditions as may be considered reasonable.
