C FORM CANNOT BE REFUSED TO BE ISSUED ON ARREARS OF TAX

[2011] 40 VST 249 (Mad)

[IN THE MADRAS HIGH COURT]

SRI RAJESWARI AGENCIES

v.

ADDITIONAL DEPUTY COMMERCIAL TAX OFFICER II,

PUDUCHERRY

K. VENKATRAMAN J.

May 6, 2010.

HF Assessee

SALES TAX – DECLARATION FORMS – ARREARS OF TAX - C FORM CANNOT BE REFUSED TO BE ISSUED ON GROUND OF ARREARS OF TAX – CENTRAL SALES TAX ACT (74 of 1956), s. 9(2) – CENTRAL SALES TAX (REGISTRATION AND TURNOVER) RULES, 1957, FORM C.

WRITS UNDER CONSTRTITUTION – SHOW – CAUSE NOTICE ALLEGING ARREARS OF TAX AND PROPOSING TO REFUSE ISSUANCE OF STATUTORY FORMS – WITH-OUT JURISDICTION – PETITION CHALLENGING NOTICE – MAINTAINABLE – CONSTITUTION OF INDIA, ART 226 – CENTRAL SALES TAX ACT (74 of 1956), s. 9(2).