Statutory forms cannot be withheld merely because a security-enhancement notice is pending without a final order.

Sales tax authorities could not refuse statutory forms merely because a show cause notice proposing enhancement of security was pending, where no final order had been passed on the notice. Once the assessee had already furnished security under an earlier appellate order, any further insistence on additional security could arise only after a decision on the notice. The refusal to supply the forms on the basis of the pending notice alone was therefore unjustified, and the forms were directed to be furnished.

---

---

Issues: Whether the sales tax authorities could refuse to supply statutory forms merely on the basis of a pending show cause notice for enhancement of security, when no final order had been passed on the notice.

Analysis: The petitioner had already furnished security pursuant to an earlier appellate order. A further show cause notice proposing enhancement of security had been issued, but no decision had been taken on the reply. In the absence of any fresh order requiring additional security, the authorities had no basis to deny the forms solely because the notice remained pending. Any insistence on higher security could arise only after a final decision on the notice.

Conclusion: The refusal to supply the forms was unjustified, and the respondents were directed to furnish the forms sought by the petitioner within one month.

---