9911796707
TMI Blog1996 (11) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... of tax assessed for Rs. 20,317 under the local Act for the assessment year 1992-1993. Briefly the undisputed facts are these: On 19th July, 1995, assessment order for the year 1992-93 was passed levying tax on the sale of old office car and obsolete tools which according to the dealer was not liable to tax under the provisions of the Delhi Sales Tax Act, 1975, as the petitioner claimed that it was not carrying on the business in the sale of said goods. Feeling aggrieved with the order of assessment the petitioner has filed a revision petition before the Assistant Commissioner challenging the levy and disputing the demand. Along with the revision petition an application for stay of demand was also filed. The revision petition and stay app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount from the dealer but are concerned about the validity of the action denying the issue of ST-1 forms in light of rule 8(4) of the Rules. For facility of reference, we reproduce hereinunder rule 8(4): "Rule 8: Authority from whom the declaration form may be obtained, and use, custody and maintenance of records of such forms and matters incidental thereto.-(1)........... (2)................. (3)................. (4)(a) If, for reasons to be recorded in writing, the appropriate assessing authority is satisfied that the declaration forms have not been used bona fide by the applicant or that he does not require such forms bona fide, the appropriate assessing authority may reject the application or it may issue such lesser number of f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inted under sub-section (2) of section 9 of the Act, such forms in such numbers and subject to such conditions and restrictions as it may consider reasonable: Provided further that notwithstanding the provisions of any other rule, the issue of declaration forms to an applicant to whom a certificate of registration under the Act has been granted for the first time, shall be withheld by the appropriate assessing authority, until such time as all the returns for the return period commencing from the date of validity of the certificate of registration are furnished and tax due according to such returns is paid by him. (d) Where the appropriate assessing authority does not proceed under clause (a), clause (b) or clause (c) it shall issue the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of the amount which is admitted to be due and which is not in dispute, would become redundant. We also see nothing in the scheme of the Act or the Rules, as contended by learned counsel for the respondent, that the dealer has to deposit the amount assessed even if the dealer disputes it and if he fails to deposit the same, issue of declaration forms can be denied to the dealer. The decision of the Supreme Court in Gujarat State Co-operative Land Development Bank Ltd. v. P.R. Mankad (1979) 3 SCC 123 has no bearing on the point in issue before us. 5.. The contention that an alternative remedy is available to the petitioner and, therefore, this Court should not entertain this petition, on the facts and circumstances of the present case, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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