Statutory form issuance cannot be refused on revenue concerns alone; protection must follow the Act's prescribed security mechanism.

Absent express statutory power, the sales tax authority could not refuse issuance of Form F under the Central Sales Tax Act, 1956 merely on revenue apprehensions or alleged misuse. The Act and Rules required Form F for the relevant statutory process, and where protection against misuse was genuinely needed, the authority had to proceed through the security mechanism provided under sections 7(2A) and 7(3A). Because the petitioner's request had remained unattended and no security order had been made when the balance forms were withheld, the refusal was held unauthorised and the petitioner was entitled to the remaining forms.

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Issues: Whether the sales tax authority had any statutory power to refuse issuance of form "F" under the Central Sales Tax Act, 1956, and whether the petitioner could be denied the forms on the ground of alleged misuse and revenue protection.

Analysis: Form "F" was required under section 6A of the Central Sales Tax Act, 1956 and rule 4C of the Central Sales Tax (Delhi) Rules, 1957. No provision in the Act or the Rules empowered the authority to refuse issuance of the forms merely because revenue apprehensions existed or because local tax dues were alleged. The authority's protection lay in requiring security under sections 7(2A) and 7(3A) of the Central Sales Tax Act, 1956, if there was a genuine apprehension of misuse. Since the petitioner's application had remained unattended for a long period and only part of the requested forms had been issued without any security order at the relevant time, the refusal of the remaining forms was unjustified.

Conclusion: The refusal to issue the balance form "F"s was without authority of law and the petitioner was entitled to the forms.

Final Conclusion: The petitioner succeeded and the respondents were directed to furnish the balance form "F"s, with the clarification that issuance could not be withheld on the ground of non-furnishing of security.

Ratio Decidendi: In the absence of an express statutory power, an authority administering the Central Sales Tax Act cannot refuse issuance of statutory forms on general revenue considerations; if protection is needed, it must be sought only through the mechanism specifically provided by the Act.

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