TMI Blog2015 (2) TMI 1295X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal of the document for whatever be the reason, there is no hard and fast rule to deny the request of the petitioner for accepting the duplicate copy of the document, which is available with the petitioner. The matters are remitted back to the respondent for considering afresh and for passing appropriate orders on merits and in accordance with law - appeal allowed by way of remand. - W.P.Nos.3110 to 3112 of 2015 and M.P.No.1 of 2015 in each W.P. - - - Dated:- 9-2-2015 - Mr. S. Vaidyanathan, J. For Petitioner : Mr. V. Srikanth For Respondent : Mr. Manoharan Sundaram, Addl.G.P. ORDER The petitioner has come forward with these Writ Petitions praying for issuance of Writs of Certiorari to call for the records on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat it is clear that they have not filed 'C' Form in their office and the respondent over-ruled the objections of the petitioners and confirmed the proposal of reversion of the input tax credit while verifying the assessment and also levied tax. It is the further case of the petitioner that the respondent may accept the duplicate copy of 'C' Form. 3. While refuting the above contentions of the petitioner, learned Additional Government Pleader appearing for the respondent drew the attention of this Court to Rule 12(2) of the Central Sales Tax (Registration and Turnover) Rules and submitted that when 'C' Form declaration is lost, it is open for the petitioner to furnish indemnity bond in Form-G to the Notified Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of the case, fix. Such indemnity bond shall be furnished by the selling dealer to the Notified Authority of his State if a duly completed Form of declaration received by him is lost, whether such loss occurs while it is in his custody or while it is in transit to the Notified Authority of his State: Provided that where more than one Form of declaration is lost, the purchasing dealer or the selling dealer, as the case may be, may furnish one such indemnity bond to cover all the Forms of declarations so lost. Rule 10(2) of the Central Sales Tax (Tamil Nadu) Rules: (2) A registered dealer who claims to have made a sale to another registered dealer shall in respect of such claim, attach to his return in Form 1 the portion marked 'Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt the duplicate copy of the 'C' Form already filed before them by the petitioner. When the said document filed by the petitioner before the respondent-authority had been misplaced by the respondent-Department, insisting of Declaration by means of indemnity bond, is not correct and there is no duty cast upon the petitioner to file the indemnity bond, when the petitioner has not lost the original of the same and when the petitioner has also not requested by stating that they have misplaced the original document. Admittedly, both the parties admit that the receipt will be in-triplicate and the seller will retain a copy and furnish the original with the Department. It is further stated that the duplicate copy will be given to the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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