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TMI Blog2017 (9) TMI 1417X X X X Extracts X X X X X X X X Extracts X X X X ..... s, when the petitioner is entitled to C Form declaration. The writ petition is disposed of by directing the respondent to release the C Form declarations, to which, the petitioner is eligible - petition allowed. - Writ Petition No.18966 of 2017 - - - Dated:- 8-9-2017 - The Honourable Mr.Justice T.S.SIVAGNANAM For Petitioner : Mr.K.Govi Ganesan And Mr.J.Ramakreshnan For Respondent : Mr.K.R.Harin, AGP (P) ORDER Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner seeks a direction to the respondent to issue C declaration forms continuously to enable them to effectively run their business of dealership in petroleum products. 3. The petitioner is a registered dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. In any event, as against the orders passed by the Appellate Authority, the petitioner filed second appeals under the Puducherry Value Added Tax Act before the Appellate Tribunal, which have been taken on file as T.A.Nos.14 to 16 of 2017. In the said second appeals, the petitioner filed stay petitions, which have been numbered as TMP.Nos.958 to 960 of 2017. However, till date, no orders have been passed by the Appellate Tribunal in the stay petitions nor the appeals were taken up for disposal. In the meantime, since the C Form declarations have been withheld by the respondent, the petitioner is before this Court. 6. It cannot be disputed that the respondent is empowered to withhold the C Form declarations, as the provisions of the Pud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, before which, the second appeals are pending in T.A.Nos.14 to 16 of 2017. It is not known as to why the Appellate Tribunal has not taken up for consideration the stay petitions. 9. The petitioner, though entitled to prefer an appeal before the First Appellate Authority against the assessment order, is not required to effect any pre-deposit of penalty amount. If there are tax arrears, then 25% of the disputed tax has to be pre-deposited mandatorily for being entitled to present the appeal. The Statute itself does not provide for any pre-deposit in the case of penalty. In such circumstances, on facts, I find that it is too harsh to withhold the C Form declarations, when the petitioner is entitled to C Form declaration to the tune of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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