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Issues: Whether the refusal to issue declaration forms and permits under the sales tax rules was valid when the order did not disclose the specific statutory ground and was based on materials said to be relevant only for regular assessment.
Analysis: The power to withhold declaration forms under rule 27AA of the Bengal Sales Tax Rules, 1941 is confined to the grounds expressly provided by the rule. A dealer who satisfies the prescribed conditions is entitled to issuance of the forms, and the authority cannot deny them on considerations outside the rule. The impugned order did not specify the particular clause under which the forms were withheld and merely stated that the dealer had contravened the rule, which was insufficient to constitute a speaking order. The disputed stock transfer issue could be examined at the stage of regular assessment, not as a basis for withholding the forms. As to the permit application, rejection on the ground of non-production of documents was unjustified because the relevant records had been seized by the department, and the officer was required to obtain them or give proper notice and opportunity to the petitioner.
Conclusion: The refusal to issue the declaration forms and to consider the permit application on the stated grounds was not sustainable. The order was set aside and the matter was remanded for fresh decision in accordance with law.
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