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TMI Blog2014 (8) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... r erection, transportation and insulation for the work of rural electrification work to be carried out under the Accelerated Rural Electrification Programme on a turn key basis in the district of Moradabad and Bijnor. Under the said agreement, the petitioner was required to provide the electrical goods for the establishment, erection and maintaining the work of rural electrification, which would be used eventually used in the generation and distribution of electricity in the rural areas of India. Under clause 9.2 and 9.3 of the contract concessional sales tax/trade tax Form-C/ Form-3D was to be arranged and issued by the Chief Executive Officer of PVVNL to the petitioner. Pursuant to the aforesaid contract, the petitioner purchased electri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion-respondent no.4 from issuing Form-C. The petitioner also prayed that a writ of mandamus be issued directing the Assistant Commissioner, Trade Tax, Moradabad-respondent no.6 to issue Form-C to the Chief Executive Officer, Electricity Distribution Circle PVVNL-respondent no.5 so that the said respondent may issue Form-C to the petitioner in terms of the contract executed between them. We have heard Sri Shubham Agrawal, the learned counsel for the petitioner and Sri C.B. Tripathi, the learned Standing Counsel for the State and Sri Nripendra Mishra, the learned counsel for the PVVNL. The contention of the petitioner is, that he had purchased the goods from parties from outside the State of U.P. and had supplied it to PVVNL. The petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by them nor a writ of mandamus could be issued by this Court directing the trade tax department to issue Form-C to the Managing Director, PVVNL. A counter affidavit has been filed by the Executive Engineer, Electricity Store Division admitting the execution of the agreement and the non issuance of the Form-C to the petitioner. The said respondent further stated that under the contract there is a provision for settlement of dispute through arbitration and, therefore, if there is any dispute between the petitioner and PVVNL the same could be settled through arbitration. No counter affidavit has been filed on behalf of respondent no.5, namely, the Chief Executive Officer, Electricity Distribution Circle PVVNL, Moradabad. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered between the petitioner and the Managing Director of PVVNL, Form-C could only be issued by the said Managing Director of PVVNL. The trade tax department was justified in restraining the Executive Engineer from issuing Form-C to the petitioner, who had nothing to do with the execution of the contract. A writ of mandamus can be issued to an authority to perform the obligation that is required to be done under the Act. Since we find that the Managing Director of PVVNL is not registered under the Central Sales Tax Act, no mandamus can be issued to the said authority to issue Form-C. In Hindustan Vegetable Oils Corporation Ltd. Vs. Progressive Industries and others, 1995 (6) SCC 174 the Supreme Court held that if a party was not in a posi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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