TMI Blog1987 (3) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... he records and pleadings before the first court were produced and considered. The case of the appellant, Ram Lawat Shaw, is that he is a registered dealer within the meaning of the Bengal Finance (Sales Tax) Act, 1941, the West Bengal Sales Tax Act, 1954, and the Central Sales Tax Act, 1956. The sales tax assessments of the appellant have been completed by the commercial tax authorities upto the period of four quarters ending on the 1st March, 1982. The appellant claims to have filed his sales tax returns thereafter, and the last return filed is in respect of the four quarters ending on the 31st December, 1986. The tax payable by the appellant, on the basis of the returns filed by him has been duly paid. On the 8th January, 1987, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not paid full tax in respect of entire sale. In some returns he has not shown in portion of sale which he says sale of tyres and in some returns he has deducted the sale of so-called tyres. Naturally the returns are incorrect. The dealer is asked to rectify the returns and pay the taxes. So long as the returns are not corrected and full tax on sale is paid, application for declaration form is kept pending." Being aggrieved by the said order, the appellant moved this Court in an application under article 226 of the Constitution on the 9th March, 1987. On that date learned Advocates appearing for the parties were heard and the respondents, viz., the commercial tax authorities, were directed to produce their records on the 13th March, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he relevant portions of rule 27AA of the Bengal Sales Tax Rules, 1941, which are noted hereafter: "Rule 27AA. (1) For obtaining declaration forms referred to in sub-rule (1) or sub-rule (1a) of rule 27A or sub-rule (2) or sub-rule (3) of rule 27C or clause (85) of rule 3, a registered dealer or the owner or representative of an undertaking, as the case may be, shall apply in writing to the appropriate Commercial Tax Officer stating separately his requirements for each kind of such forms and shall furnish such other particulars, statements and information and produce such other documents as the Commercial Tax Officer may require for the purpose of satisfying himself about the bona fide use of such forms of all kinds issued to the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat in the instant case, the respondent No. 1 admittedly proceeded under rule 27AA(2)(c) as he had withheld the issue of the declaration forms to the appellant. In the event, the respondent No. 1 had proceeded under rule 27AA(2)(a)(i), he could not have withheld the issue of the declaration forms but would be bound to reject the application of the appellant. Learned Advocate for the appellant submitted further that it was apparent from the facts on record and the facts as found by the respondent No. 1 that the appellant had bona fide used the declaration forms for purchase of commodities and had resold parts thereof. There was no allegation that he had used the declaration forms issued to him in a mala fide manner. The only allegation a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brushed aside. Admittedly, the respondent No. 1 had power to withhold the issue of declaration forms only under section 27AA(2)(c). He could withhold the issue of the declaration forms only on the ground that the appellant had defaulted in furnishing any return with receipted challans showing the payment of tax due from him according to such return or returns, for the furnishing of which the dates had expired. If the respondent No. 1 came to the conclusion that the appellant had not made bona fide use of the declaration forms previously issued to him then the respondent No. 1 could have rejected the application which he has not done. It cannot be said on the facts that the appellant has not used the declaration forms bona fide. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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