TMI Blog2014 (2) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... r import of machinery and goods for construction, the issuing officer should have passed the appropriate order in compliance with the order of the Court - The amendment in the registration certificate has been carried out. So far as issuance of Form 'C' for blank forms for import of machinery and goods for construction, the issuing officer should have passed the appropriate order in compliance wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsider petitioner's application for amendment in the registration certificate and for issuing Form 'C' for import of machinery used in construction works. The writ petition was disposed of on 13.8.2012, with directions that the petitioner's application for amendment, and for issuance of Form 'C', shall be decided within two weeks of making the representation along with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been allowed. So far as application for issuing of Form 'C' is concerned, though prima facie the reasons are not valid, this Court may not issue any writ of mandamus as under Rule 8 (3) of the Central Sales Tax (UP) Rules, 1957, it is a discretion of the issuing officer to issue blanket Form C for importing the goods in the State of UP. He has relied upon M/s Krishna Coal Concern, Ballia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e forms is greater than sanctioned by the Sales-tax Officer and also that the forms previously issued to him had been properly accounted for, the Appellate Authority can give him the necessary relief. It is not open to this Court to entertain and decide such disputes. In the circumstances we are of the opinion that the proper course for the petitioner is to approach the Appellate Authority. We mak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le reasons must be supplied by the issuing officer. 7. The writ petition is accordingly disposed of with directions that the petitioner's application for Form C pending with the issuing officer shall be decided afresh within three days from the date of production of certified copy of this order before him. In case he rejects the application, he shall give sufficient justifiable reasons in h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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