Statutory declaration forms cannot be refused on mere apprehension of misuse where dealer entitlement exists.

A registered dealer entitled under the Central Sales Tax (Tamil Nadu) Rules, 1957 could not be denied statutory declaration Forms F and C merely on an apprehension of possible misuse. In the absence of any material showing a legal basis for refusal, the authority had no power to withhold issuance on that ground. The impugned refusal was therefore unsustainable, and the dealer remained entitled to receive the forms for inter-State purchase and stock transfer transactions.

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Issues: Whether the authority could refuse to issue Forms F and C on the ground that the forms might be misused, despite the petitioner's entitlement under the governing sales tax rules.

Analysis: The dispute concerned refusal to issue statutory declaration forms required for inter-State purchase and stock transfer transactions. The petitioner was a registered dealer and relied on the entitlement under the Central Sales Tax (Tamil Nadu) Rules, 1957. No material was shown to justify a denial of the forms merely on an apprehension that they could be misused. In the absence of any authority to refuse issuance on such a ground, the impugned orders could not be sustained.

Conclusion: The refusal to issue Forms F and C was unsustainable, and the petitioner was entitled to receive the forms.

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