In the companyrse of the hearing, we enquired from the learned companynsel appearing on behalf of the State of Arunachal Pradesh whether that State was prepared to directly appoint respondent No.1 as a Promoter within the meaning of Section 2 l of the 2005 Act.
In this matter, vide Order dated 5th January, 2007, Assistant Commissioner, Sales Tax Office, rejected the application for registration submitted by respondent No.1 herein in terms of the following order The application submitted by Sri T. John Rose referred as 2nd above is hereby rejected.
The said authority scrutinized the agreement dated 17th June, 2006 between Government of Arunachal Pradesh and Arunachal Pradesh Relief and Welfare Charitable Society as well as the agreement dated 19th June, 2006 between the said Society and M s. Sri Krishna Agency and a further agreement dated 15th December, 2006 between M s. Sri Krishna Agency and the first respondent and came to the companyclusion that respondent No.1 was number the person directly authorized by the State of Arunachal Pradesh to sell their lottery tickets in the State of Kerala.
According to the Assistant Commissioner, the first respondent herein did number fulfil the definition of the word Promoter, as defined in Section 2 l of the Kerala Tax on Paper Lotteries Act, 2005.
The Assistant Commissioner, Sales Tax Office, took the view that the first respondent applicant is number a person directly authorized by the State of Arunachal Pradesh to sell their lottery tickets in the 2/ 2 State of Kerala.
Leave granted.
Consequent to the rejection of the application the eleven cheques submitted before me along with letters are also returned herewith.
