Writ of mandamus for declaration forms refused where the tax authority had not yet finally decided the application.

Under the Central Sales Tax framework, declaration forms had to be produced in the prescribed manner, and the amended M.P. Sales Tax (Central) Rules empowered the Sales Tax Officer to issue a lesser number of forms than applied for if reasons were recorded in writing. Because the officer had not yet passed a final order on the application, the matter remained under statutory consideration and a writ court would not compel immediate supply of the forms by mandamus. The earlier condition imposed under rule 8(1-A)(f) could not be sustained after invalidation, but that did not justify bypassing the authority's pending decision-making process.

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Issues: Whether a writ petition could be entertained to compel supply of F forms when the Sales Tax Officer had not passed a final order on the application and the amended rule empowered issuance of declaration forms in a lesser number for recorded reasons.

Analysis: The statutory scheme under section 6A of the Central Sales Tax Act, 1956 and rule 12(5) of the Central Sales Tax Rules, 1957 required production of declaration forms in the prescribed manner. After amendment of rule 8(1-A)(g) of the M.P. Sales Tax (Central) Rules, 1967, the Sales Tax Officer was empowered to issue a lesser number of forms than applied for, provided reasons were recorded in writing. The Court further noted that the officer had not yet passed any final order on the petitioner's application, and therefore the matter was still at the stage of consideration. The condition insisted upon by the officer under rule 8(1-A)(f) could not be sustained in view of its invalidation, but that did not justify issuance of a writ commanding supply of forms before the statutory authority completed its decision-making process.

Conclusion: No writ of mandamus could be issued at that stage, and the petition was not maintainable.

Ratio Decidendi: Where the statutory authority has not finally decided an application for declaration forms and the governing rule permits issuance of a lesser number of forms with recorded reasons, a writ court will not compel supply of the forms by mandamus.

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