ST-1 declaration forms can be withheld only on strict statutory conditions and recorded reasons; pending enquiry alone is insufficient.

Declaration forms may be withheld from a registered dealer only if the statutory preconditions in rule 8(4)(c) are strictly met, including default in filing returns and accompanying documents and adverse material showing concealment or inaccurate particulars. The power must be exercised by a written order based on relevant material; a mere pending enquiry is insufficient. On the stated facts, withholding ST-1 forms was unjustified because the enquiry had not been completed, assessment was not finalised, and no material showed loss of revenue or conduct warranting refusal. The dealer was entitled to issuance of the forms, while the authority retained power to act later if the rule's conditions were satisfied.

---

---

Issues: Whether the Sales Tax Officer was justified in withholding ST-1 declaration forms from a registered dealer in the absence of completed enquiry, assessment, and material satisfying the conditions in rule 8(4)(c) of the Delhi Sales Tax Rules.

Analysis: Rule 8(4)(c) permits withholding of ST-1 forms only where the dealer has defaulted in furnishing returns and accompanying documents and there is adverse material suggesting concealment of sales or purchases or inaccurate particulars in the returns. The power must be exercised by a written order and on fulfilment of the stated conditions. On the facts, the forms had been refused merely because an enquiry was pending. Neither the enquiry had been concluded nor the assessment completed, and there was no material showing loss of revenue or conduct justifying withholding of the forms.

Conclusion: The withholding of ST-1 forms was not justified, and the petitioner was entitled to issuance of the forms under the prescribed procedure.

Final Conclusion: The writ petition succeeded, while preserving the authority's power to take action under rule 8(4) in accordance with law if the statutory conditions were later satisfied.

Ratio Decidendi: Declaration forms may be withheld only when the statutory preconditions are strictly satisfied and the authority records reasons based on relevant material; a mere pending enquiry is insufficient.

---