Blank permits cannot be refused for unpaid assessed tax where the governing rule does not create that disqualification.

Rule 94 of the Bengal Sales Tax Rules, 1941 did not authorise refusal of blank permits in Form XXXB merely because assessed tax remained unpaid. The Tribunal read the rule on its plain language and found no provision treating such non-payment as a disqualification. On that basis, the refusal could not be sustained, and the authority was required to issue the permits forthwith. The decision affirms that a statutory authority must act within the grounds expressly provided by the governing rule and cannot add a further disqualifying condition by administrative practice.

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Issues: Whether non-payment of assessed tax can be treated as a ground for refusing issuance of blank permits in Form XXXB under rule 94 of the Bengal Sales Tax Rules, 1941.

Analysis: The application was treated as one under section 8 of the West Bengal Taxation Tribunal Act, 1987, in substitution of proceedings under articles 226 and 227 of the Constitution of India read with article 323B. The only substantive question was whether rule 94 authorised refusal of blank permits on the ground of non-payment of assessed tax. On the language of the rule, and in the absence of any provision making such non-payment a disqualification, the refusal could not be sustained. The respondent also did not oppose the applicant's contention.

Conclusion: Non-payment of assessed tax is not a valid ground to refuse blank permits in Form XXXB. The applicant succeeded and the authority was directed to issue the permits forthwith.

Ratio Decidendi: A statutory authority cannot refuse blank permits on a ground not provided for in the governing rule, and non-payment of assessed tax by itself is not a disqualification under rule 94.

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