Statutory form restricted to dealers cannot be extended to transporters, and a contrary concession cannot sustain an order.

Rule 47-A of the Tripura Sales Tax Rules, 1976 confines form XVIII-A to dealers, as the form itself requires dealer particulars and a registered dealer declaration. It cannot be issued to transporters, and a concession by counsel that contradicted the statutory scheme could not lawfully support the earlier direction. An order founded on such an unauthorized concession was therefore liable to be recalled, and the direction dated 3 March 1997 was correctly recalled.

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Issues: Whether an order passed on the basis of an unauthorized concession contrary to the Tripura Sales Tax Rules, 1976 was liable to be recalled, and whether form XVIII-A could be issued to a transporter instead of a dealer.

Analysis: Rule 47-A of the Tripura Sales Tax Rules, 1976 makes the dealer the person who furnishes intimation in form XVIII-A. The form itself requires particulars of the dealer, including registration details, and contains a declaration by a registered dealer. On its language, the form is confined to dealers and cannot be issued to transporters. A concession by counsel for the State that the forms would be supplied to the petitioners, even if they were not dealers, was contrary to the statute and could not sustain the earlier order.

Conclusion: The order dated 3 March 1997 was rightly recalled, and form XVIII-A could not be directed to be issued to transporters.

Ratio Decidendi: A court order founded on a concession that is plainly contrary to the governing statutory rules may be recalled, and a statutory form restricted by the rule and its text to dealers cannot be extended to transporters by consent or assurance of counsel.

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