Gupta Trading Company vs Sales Tax Officer
1991 Latest Caselaw 480 Del

JUDGMENT

B.N. Kirpal, J.

1. The grievance of the petitioner in this case is that requisite forms, i.e., S.T. form 35 and form "F" have not been supplied to the petitioner by the Sales Tax Department. According to the respondents show cause notice was issued requiring the petitioner to show cause as to why the security should not be enhanced to Rs. 3 lacs under the local Act and Rs. 1 lac under the Central Act. This show cause notice was issued on January 27, 1991 and reply to the same was filed by the petitioner on February 5, 1991. More than 5 months have elapsed, but no decision has been taken. The petitioner has been deprived of his right to get S.T. forms on the basis of the security which he has already furnished in response to the order of the Appellate Tribunal which had been passed in the year 1989. Unless and until fresh order is passed directing the increase of the security the sales tax authorities are not justified in refusing to supply the forms. On receipt of the reply to the show cause notice if an order had been passed requiring the petitioner to furnish additional security then, possibly, subject to the rights of the petitioner the respondents may have been on firm ground in asking increase of security to be furnished before the issuance of the forms. In the present case no order having been passed the respondents cannot insist on the petitioner furnishing higher security merely on the basis of the show cause notice, to which a reply has already been filed, but no decision taken. We, therefore, allow this writ petition and direct the respondents to supply to the petitioner the forms asked for by him on the basis of the list furnished by him. These forms should be furnished within one month from today. The assessed, will fill up the forms in front of the assessing officer. This is without prejudice to the rival contentions of the parties if and when final order is passed on the show cause notice which has been issued. Petition disposed of in the aforesaid terms.

2. Writ petition allowed