9911796707
TMI Blog2006 (11) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... trade tax authorities. The issue of such form to a dealer is governed by rule 12B and rule 25B of the U.P. Trade Tax Rules, 1948. Apparently, the guiding factor for the issuance of such forms is mentioned in the aforesaid Rules themselves, namely that demand for the blank forms should be genuine and reasonable in the opinion of the trade tax authorities. The petitioner was not issued forms as des ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trade tax from the customers but the petitioner had not deposited even the tax admitted to be due. Counter-affidavit has been filed by the respondent and rejoinder affidavit has been filed by the petitioner. We have heard both sides. The counter-affidavit filed by the respondents also justifies the refusal on the same ground as has been mentioned above in this judgment. The counter-affidavit al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in writ jurisdiction. In any case according to the petitioner non-payment of tax dues cannot be a ground for refusing the forms which have been sought as has been done by the impugned order. Some very unusual and rare cases apart, we would be inclined to agree with the petitioner's contention. The statute and Rules of U.P. Trade Tax provide a complete machinery for determination, adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated September 26, 2005 (annexure 14 to this writ petition) is set aside on the ground that it is based on irrelevant considerations. The matter will be re-examined by the respondent No. 2 within three weeks of the date on which a certified copy of this order is presented before the said respondent. It is needless to say that order to be passed, will be a reasoned order in the light of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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