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2019 (8) TMI 1161 - PATNA HIGH COURTPermission for generation of Form ‘F’ for the 2nd and 3rd quarter of financial year 2012-13 online - whether in the admitted facts that the 2nd and 3rd quarters for the financial year 2012-13 suffered defects on the information on stock transfer and though the position was clarified in the annual returns whether it would entitle the petitioner to the relief prayed in the writ petition? HELD THAT:- Section 6A of the ‘CST Act’ lays the burden of proof in case of transfer of goods claimed otherwise than by way of sale on the dealer who claims that the transfer of the stocks is otherwise than by way of sale and for which purpose he has to obtain a declaration duly filled and signed by the principal officer of the other place of business, or his agent or principal, as the case may be, containing the prescribed particulars in the prescribed form obtained from the prescribed authority along with the evidence of dispatch of such goods. However, if the dealer fails to furnish such declaration then the movement of transfer would be treated as sale. An onus is cast upon the transferee-dealer to generate Form ‘F’ by filling up the particulars of the stocks received by him from its branches outside the State and for such purpose the transfereedealer has to fill up the correct figures in the returns so filed in each quarters and not in casual manner. In the present case the petitioner has not only defaulted in furnishing correct particulars for the 2nd and 3rd quarters for the period 2012-13 but also failed to file a revised return within the prescribed time although he claims to have corrected the details of stock transfer in his annual return. The prayer seeking direction to the Commercial Taxes department to permit him to generate Form ‘F’ on the basis of the figures present in the annual returns cannot be accepted for apart from the fact that the fault is entirely attributable to the petitioner, Section 6A of the ‘CST Act’ makes it clear that if the burden of establishing such stock transfer is not discharged by production of declaration form, the transfer is to be treated as sale and the petitioner should have been aware of such consequences which are so eloquent on the statute book - Petition dismissed.
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