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1975 (8) TMI 132 - HC - VAT and Sales Tax
Issues:
1. Interpretation of Rule 85(4) regarding the issuance of form No. 31 under U.P. Sales-tax Rules. 2. Discretion of Sales-tax Officer in determining the number of forms to be issued. 3. Availability of alternative remedy through the appellate authority. 4. Challenge to sub-rule (4) of Rule 85. Analysis: The judgment by the Allahabad High Court involved a petition under Article 226 of the Constitution concerning the issuance of form No. 31 under the U.P. Sales-tax Rules. The petitioner, a coal dealer, had requested 300 forms, but the Sales-tax Officer deemed this demand excessive and directed the petitioner to justify the need for the forms. After examination, the Sales-tax Officer concluded that only 10 forms were warranted, citing improper accountability of previously issued forms by the petitioner. The Court referred to Rule 85(4), which empowers the Sales-tax Officer to issue forms based on the genuineness of the dealer's demand. It was highlighted that an assessee is not entitled to an unlimited number of forms, and the officer can refuse further issuance if previous forms are unaccounted for. The Court emphasized that the discretion to issue forms lies with the Sales-tax Officer, guided by the genuine requirement of the dealer. Furthermore, the judgment pointed out that the petitioner could seek recourse through the appellate authority if dissatisfied with the Sales-tax Officer's decision on the number of forms. The Court clarified that it could not intervene in such disputes and advised the petitioner to pursue the appellate route for resolution. Additionally, the Court rejected a challenge to sub-rule (4) of Rule 85, as it was not raised in the writ petition. In conclusion, the petition was dismissed, and the Court directed the petitioner to utilize the already issued forms genuinely. The judgment underscored the importance of following proper procedures and utilizing available remedies for addressing grievances related to the issuance of forms under the Sales-tax Rules.
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