2006 (1) TMI 575

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..... it petitions raise common questions of law and fact and therefore, they are being disposed of by this common order. Writ Petition No. 9242 of 2005 has been filed by a third party, whereas the other writ petitions have been filed by the sureties. The question which need to be answered in all these writ petitions is whether the recoveries ordered against the sureties, vide impugned orders of the .....

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..... er realisation of the tax and other dues payable under this Act, or for the proper custody and use of the forms referred to in this Act, the rules made and the notifications issued thereunder, he may by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate of registration a requirement that the dealer shall furnish in the prescribed manner .....

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..... tax and other dues for a year, as estimated by the assessee. Our attention is also drawn to form D, which, under clause 19, lays down: 19. The estimated total turnover for the year in which application is submitted. So, the effect of section 12(7), rule 28(8) and clause 19 in form D makes it clear that if a surety is given by a person on behalf of an assessee, that surety will remain i .....

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