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Chanda Paints (Madras) Ltd. Vs. Commercial Tax Officer, Royapettah Assessment Circle, Madras-5. - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtChennai High Court
Decided On
Case NumberWrit Petition No. 9640 of 1984
Judge
Reported in[1986]61STC335(Mad)
ActsCentral Sales Tax Act - Sections 10
AppellantChanda Paints (Madras) Ltd.
RespondentCommercial Tax Officer, Royapettah Assessment Circle, Madras-5.
Appellant AdvocateC. Natarajan, Adv.
Respondent AdvocateR. Lokapriya, Government Adv. (Taxes)
Cases Referred(T. V. P. Nambiar v. State of Madras) and
Excerpt:
- - state of madras) and by order dated 27th april, 1971, the bench held as follows :we are of the view that the petition is well-founded......on request for the supply of such forms being made or whether the respondent is entitled to refuse to supply such forms on the ground that the materials to be bought from other states by use of such c forms, would be utilised in works contracts or defer the issue of such forms on the ground that a thorough investigation is to be made regarding the nature of the transaction carried on by the petitioner. 3. an identical question came up for consideration before a bench of this court in w.p. nos. 1379 and 1380 of 1967 and 840 of 1971 (t. v. p. nambiar v. state of madras) and by order dated 27th april, 1971, the bench held as follows : 'we are of the view that the petition is well-founded. there is no provision in the act which authorised the commercial tax officer to refuse to.....
Judgment:
ORDER

Natarajan, J.

1. After hearing the Government Advocate (Commercial Taxes), pursuant to the notice of motion given on 28th September, 1984, the writ petition is admitted and having regard to the limited nature of the prayer, the writ petition itself is taken up today for final disposal by consent of both sides.

2. The short question for consideration is, whether the petitioner, who has registered itself, under the provisions of the Central Sales Tax Act, is entitled to the supply of C forms and declarations, on request for the supply of such forms being made or whether the respondent is entitled to refuse to supply such forms on the ground that the materials to be bought from other States by use of such C forms, would be utilised in works contracts or defer the issue of such forms on the ground that a thorough investigation is to be made regarding the nature of the transaction carried on by the petitioner.

3. An identical question came up for consideration before a Bench of this Court in W.P. Nos. 1379 and 1380 of 1967 and 840 of 1971 (T. V. P. Nambiar v. State of Madras) and by order dated 27th April, 1971, the Bench held as follows :

'We are of the view that the petition is well-founded. There is no provision in the Act which authorised the Commercial Tax Officer to refuse to provide the assessee with C forms. If the assessee misused the C form, that will be punishable under section 10 of the Central Act. Beyond that, it has no effect, not even in tax. The Commercial Tax Officer was not constituted as a policeman to regulate and conduct the assessee along with virtuous path. If the assessee had registered himself under the provisions of the Central Act, he was, as a matter of right, entitled to get C forms from the officer, who had no authority to refuse the same. The petition is therefore allowed with costs.'

4. Following the ratio contained in the said judgment, which is on all fours to the present case, the writ petition will stand allowed and there will be a rule to the respondent as prayed for in the petition. The C forms and other statutory forms and declarations will be supplied to the petitioner within three weeks from the date of receipt of this order. No costs.


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