2013 (7) TMI 511

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..... the prayer of the petitioner for a direction upon the authorities in the State of West Bengal for the grant of Declaration Form-C cannot be allowed. Thus the prayer of the petitioner, being the consignee, for condoning the delay and/or for grant of C-Form cannot be acceded to. - W.P.No.862 of 2012 - - - Dated:- 4-1-2013 - SOUMITRA PAL, J. Mr.S.Chakraborty, Advocate for the petitioner. .....

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..... the West Bengal VAT Act, 2003 before the Joint Commissioner, Commercial Tax, Kolkata, the respondent no.2 which too by order dated 18th September, 2012, was rejected. Further aggrieved, the petitioner has filed this writ petition. I find that under Rule 12 (7) of the Central Sales Tax (Registration and Turn Over) Rules, 1957, the declaration form shall be furnished to the prescribed authority w .....

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..... of West Bengal for the grant of Declaration Form-C cannot be allowed. In such circumstances, the prayer of the petitioner, being the consignee, for condoning the delay and/or for grant of C-Form cannot be acceded to. Therefore, no order is passed on the writ petition. The writ petition is disposed of. No order as to costs. All parties concerned are to act on a signed copy of the minutes of .....

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