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TMI Blog2015 (3) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... x (Registration And Turnover) Rules, 1957 that the Rules themselves do not provide for uploading of the Form on TINXSYS or any other software system. They also provide for the issuance of manual Form Cs to the dealers. It is true that the TINXSYS software has been evolved as a national measure to verify the validity of the Form Cs that are being issued, as such forms when issued are uploaded by the Department of different States on TINXSYS software leading to instant verification of the same regarding valid issuance by different States. However, as informed by Commercial Taxes Department of U.P. that they have also been issuing Form-Cs manually which are not being uploaded on TINXSYS software. The Rules do not provide that all such forms ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and learned counsels for the State and for the Railways. 2. The writ petition had originally been filed for a direction to the respondents to issue challan on the basis of declaration in Form-C to enable the petitioner to deposit the balance sale value to complete the transaction of sale and for further direction to accept the physical copy of declaration in Form-C for allowing the issuance of challan as inter state sale transaction and not as a local sale in Bihar in view of the nature of sale and for restraining the respondents from denying the issuance of challan on receipt of physical copy of declaration in Form-C. 3. Subsequently, a Circular Letter No. 4354 dated 5.12.2013 of the Commissioner-cum-Principal Secretary, Commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... open to the Sales Tax authorities of Bihar to issue any direction that such form duly issued by the Sales Tax authorities of the State of U.P. should not be accepted or given effect to or legal proceedings be initiated against the dealer who supplies such forms. 5. It is further submitted that admittedly the authorities of the State of U.P. are issuing Form-Cs manually as also by uploading on TINXSYS software, which fact is admitted in paragraph-3 of the supplementary counter affidavit filed by respondent No.6, Deputy Commissioner of Commercial Taxes, wherein it is stated that the Sales Tax Department of U.P. by its e-mail informed the Commercial Taxes Department, Bihar that in the State of U.P. data of central forms downloaded by the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om whom the said form was obtained, for such sum as the said authority may having regard to the circumstances of the case, fix. Such indemnity bond shall be furnished by the selling dealer to the notified authority of his State if a duly completed form of declaration received by him is lost, whether such loss occurs while it is in his custody or while it is in transit to the notified authority of his State: Provided that where more than one form of declaration is lost, the purchasing dealer or the selling dealer, as the case may be, may furnish one such indemnity bond to cover all the forms of declaration so lost. (6) Form C referred to in sub-rule (1) or, as the case may be, Form F referred to in sub-rule (5), shall be the one obtain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpany such declaration or certificate can also be signed by any other officer of the company authorized under the Memorandum or Articles of Association of the company or under any other special or general resolution of the company or under a resolution passed by the Board of Directors of the company, to authenticate any document on behalf of such company. (b) Such person shall signify on such declaration or certificate his status and shall make a verification in the manner provided in such declaration or certificate. 7. It is evident from a consideration of the aforesaid Rules that the Rules themselves do not provide for uploading of the Form on TINXSYS or any other software system. They also provide for the issuance of manual Form C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orthwith, subject of course to process of manual verification as was being followed earlier in case of such forms. The respondent Railway is directed to accept the blank Form-C issued to the petitioner and duly filled up subsequently without being uploaded on TINXSYS software and thereafter the respondent authorities of the Commercial Taxes Department shall accept such manually issued Form-C not uploaded on TINXSYS software but filled up in accordance with the Act and Rules. 10. It is pointed out by learned counsel for the petitioner that since January, 2014 the authorities of the Railway have compelled the petitioner to deposit the difference of amount of Tax as also Bank Guarantee. The authorities of the respondent Railways are directe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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