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TMI Blog2014 (2) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... have heard Shri Aloke Kumar, learned counsel appearing for the petitioner. Learned Standing Counsel appears for the State respondents. 2. The petitioner had filed a Writ Tax No. 969 of 2012 for a direction to Deputy Commissioner, Commercial Tax, Sector II, Sonebhadra to consider petitioner's application for amendment in the registration certificate and for issuing Form 'C' for import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to give Form 'C'. The issuing officer has not passed any order himself either accepting or rejecting the application. 4. Shri C.B. Tripathi, learned Counsel appearing for the State of U.P. submits that the application for amending registration certificate has been allowed. So far as application for issuing of Form 'C' is concerned, though prima facie the reasons are not valid, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner has an alternative remedy by way of appeal in case he is not satisfied with the order of the Sales-tax Officer with regard to the number of forms to which he is entitled. If the petitioner can satisfy the appellate authority that his genuine need for the forms is greater than sanctioned by the Sales-tax Officer and also that the forms previously issued to him had been properly accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the order of the Court. 6. We are not satisfied with the reasons given by the Deputy Commissioner. He has only referred to the instructions of the issuing officer not to issue Form 'C' to the petitioner. If the application has to be rejected, justifiable reasons must be supplied by the issuing officer. 7. The writ petition is accordingly disposed of with directions that the petitioner& ..... X X X X Extracts X X X X X X X X Extracts X X X X
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