1975 (8) TMI 112

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..... t coal from outside Uttar Pradesh form No. 31 prescribed under the U.P. Sales Tax Rules is to be furnished. The petitioner made a demand of 300 such forms. The Sales Tax Officer thought that this demand was highly excessive and unreasonable. He accordingly directed the petitioner to appear before him and to place material for ascertaining his genuine demand for the forms and also to produce accoun .....

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..... shall be issued unless the dealer has rendered an account of all such forms obtained earlier." It is thus clear that an assessee is not entitled to unlimited number of forms. The number of forms to be issued has to be determined by the Sales Tax Officer, having regard to the genuineness of the needs of the assessee. It is further provided that if an assessee is not able to account for all the f .....

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..... not genuinely required by him. Moreover, the petitioner has an alternative remedy by way of appeal in case he is not satisfied with the order of the Sales Tax Officer with regard to the number of forms to which he is entitled. If the petitioner can satisfy the appellate authority that his genuine need for the forms is greater than sanctioned by the Sales Tax Officer and also that the forms previo .....

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