Way-bill refusal grounds are exhaustive; non-payment of tax cannot be added as an extra basis for denial.

Way-bills under Rule 215 of the West Bengal Sales Tax Rules, 1995 could be refused only on the grounds expressly prescribed, namely incorrect or incomplete particulars or an unreasonable requirement. The rule also allowed issuance to meet immediate needs even when an enquiry or investigation was pending. Section 68 of the West Bengal Sales Tax Act regulated transport of goods only subject to prescribed restrictions and conditions, and did not create an independent absolute bar. Accordingly, non-payment of tax could not be imported as an additional ground to deny way-bills once the prescribed conditions were satisfied.

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Issues: Whether way-bills under Rule 215 of the West Bengal Sales Tax Rules, 1995 could be refused on the ground of non-payment of tax, and whether the authority was bound to consider only the prescribed grounds.

Analysis: Rule 215 prescribed the manner of applying for way-bills and confined refusal to cases where the particulars furnished were incorrect or incomplete, or where the requirement was unreasonable. The proviso also enabled issuance of way-bills to meet the immediate requirement even when an enquiry or investigation was pending. Section 68 of the West Bengal Sales Tax Act permitted regulation of transport of goods only in accordance with restrictions and conditions as may be prescribed, and did not create an independent absolute bar. Once the prescribed conditions were met, an additional ground such as non-payment of tax could not be imported to deny way-bills.

Conclusion: The authority could not refuse way-bills on the ground of non-payment of tax.

Ratio Decidendi: Where a statutory rule prescribes the grounds on which a transport-related facility may be refused, those grounds are exhaustive and no additional ground can be superimposed by the authority.

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