TMI Blog1997 (12) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... e given by the Senior Advocate appearing for the State the order will have to be recalled. An advocate appearing on behalf of the State cannot undertake that the State will do something contrary to the statute. Therefore, this application is allowed. - I.A. Nos. 3, 4 of 1977, Special Leave Petition (Civil) No. 16972 of 1996, W.A. No. 62 of 1995 - - - Dated:- 15-12-1997 - SUHAS CHANDRA SEN AND VENKATASWAMI K. JJ. Rakesh Dwivedi, Senior Advocate (Gopal Singh and B.B. Singh, Advocates, with him), for the respondent. M.L. Lahotry, Paban Kumar Sharma and Himanshu Shekhar, Advocates, for the petitioners. -------------------------------------------------- I.A. No. 3 is an application for recalling of the order passed by thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot necessary for us to express any opinion on the questions of law raised in this special leave petition. The special leave petition is disposed of accordingly. Thereafter, another application was made on behalf of the transporters on which a further order was passed on March 3, 1997 to the following effect: Heard. Mr. Kapil Sibal, learned counsel for the applicant, states that because the petitioners are not dealers, they are not being supplied with forms 18A and 18B. He, therefore, submits that it is not possible for the petitioners to produce the said forms. On this submission, Mr. M.L. Verma, learned counsel for the State of Tripura responds that while he cannot give any response with respect to the question whether the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... down in rule 46 or rule 62 cause inconvenience to a dealer, such dealer may transport consignment or taxable goods despatched from any place outside Tripura, on the basis of intimation furnished by such dealer in form XVIII-A in accordance with the provisions contained in this Rule, from such railway station, steamer station, post office, airport or any other place notified under section 37 or 38 of the Act as may be specified in this behalf for the purposes of this rule by the authorised officer. Therefore, it is the dealer and not the transporter who has to give the necessary information in form No. XVIII-A. 5.. Moreover, the requirements of form XVIII-A clearly indicate that it has to be filled up by a dealer. The form has to be is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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