TMI Blog1990 (12) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of the Central Sales Tax Act, 1956. Briefly stated the facts are that the petitioner is a registered dealer under the Central Sales Tax Act, 1956. It receives goods on transfer, according to the petitioner, from his principal, who is outside Delhi. According to the provisions of section 6A of the Central Sales Tax Act the petitioner is obliged to furnish to his principal form "F" whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner though the petitioner had requested for 34 "F" forms. The petitioner has placed on record letter dated 9th October, 1990, whereby the Sales Tax Officer asked the petitioner to contact him on 16th October, 1990, for the issue of "F" forms. After the issue of the aforesaid 9 forms the dispute now is restricted to the balance 25 forms asked for by the petitioner. It is contended by the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of the Central *See [1991] 83 STC 447 (Delhi). Sales Tax Act, would not empower those officers to take recourse to the provisions of the Delhi Sales Tax Act for the purpose of passing an order relating to the Central Sales Tax Act. As we read section 6A and rule 4C we do not find any power with the respondents to refuse to issue the forms. Of course, the assessing officer is entitled t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anner and he has tried to harass and misuse his powers. Nine forms were issued to the petitioner on 16th October, 1990, when no order under section 7 had been passed. We see no reason as to why the petitioner should not have been furnished the balance 25 forms also. We, therefore, allow this writ petition and issue a writ of mandamus to the respondents to furnish to the petitioner within one wee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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