Verification of F forms before rejection required; assessment quashed and remanded for fresh reconsideration.

The court held that refusal to interfere was unwarranted where the assessment rejected F forms as invalid without proper verification. The forms had corrections that were attested, and the appellant had produced confirmation from the Maharashtra sales tax authority on their genuineness. Because the assessing authority did not cross-check the forms with the counterpart authority, despite the established practice and administrative direction to do so before rejection, the matter was found to require reconsideration. The assessment order was quashed and the case remanded for fresh verification and a new decision after considering the certificate and, if necessary, obtaining further confirmation from Maharashtra.

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Issues: Whether the writ appeal should succeed against the refusal to interfere on the ground of alternate remedy, and whether the assessing authority was justified in treating the F forms as invalid without verifying their authenticity with the Maharashtra sales tax authorities.

Analysis: The impugned assessment treated four F forms as defective and invalid on account of corrections and overwriting, but the record showed that the corrections were attested and that the appellant had even obtained confirmation from the Maharashtra sales tax authority regarding their genuineness. The assessing authority did not make any cross-check with the counterpart authority in Maharashtra, despite the established practice and administrative direction to verify such corrections before rejecting the forms. The materials also indicated that the impugned rejection was made without proper application of mind, and the case called for reconsideration rather than outright rejection.

Conclusion: The refusal to interfere was set aside, the assessment order was quashed, and the matter was remanded to the assessing authority for fresh verification and decision after considering the certificate produced by the appellant and, if necessary, communicating with the Maharashtra sales tax authority.

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