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2016 (8) TMI 173 - HC - VAT and Sales TaxStay of demand of CST - the Commercial Tax Officer, directed the petitioner to furnish the security for the balance amount in the form of bank guarantee or security in the form as stipulated in Form No.6 with solvency certificate within the stipulated time. - Held that:- It is evident from Rule 19 (2) (e) and various sub clauses that several forms of security can be furnished in lieu of the payment of the amount. When the appellate authority had clearly indicated that the petitioner can seek for any other forms as stipulated, there is no further jurisdiction on the assessing officer to insist for security in any other form. Under such circumstances - writ petition allowed - order set aside - Decided in favor of petitioner.
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