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<h1>High Court dismisses writ application over denial of declaration forms under Bengal Sales Tax Rules; upholds decision but disagrees with grounds.</h1> <h3>Ram Lawat Shaw Versus Commercial Tax Officer</h3> The Calcutta High Court dismissed the petitioner's writ application regarding denial of declaration forms under Bengal Sales Tax Rules. The Court upheld ... - The petitioner's writ application alleging denial of declaration forms under Bengal Sales Tax Rules was dismissed by the Calcutta High Court. The Commercial Tax Officer withheld the forms due to misuse by the petitioner, who did not include relevant sales in returns. The Court upheld the Officer's decision but found the grounds for withholding forms incorrect. The Court refused to exercise discretion in favor of the petitioner, dismissing the writ application.