Discretion in issuing declaration forms cannot be compelled in writ jurisdiction where an appellate remedy exists.

Issuance of blank declaration forms under Rule 85(4) depended on the Sales-tax Officer's satisfaction that the dealer's demand was genuine and reasonable, and the officer retained discretion to issue only the number considered fit. On the facts, the claimed requirement was not accepted in full, and earlier forms could also be refused if not properly accounted for. The dispute could not be converted into a writ claim for a mandatory direction when an appellate remedy was available to test both the genuineness of the demand and the accounting of prior forms. The writ petition was therefore not maintainable for compelling issuance of the forms.

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Issues: Whether the petitioner was entitled, in writ jurisdiction, to compel the Sales-tax Officer to issue 300 blank declaration forms under Rule 85(4) of the U.P. Sales-tax Rules despite the officer's determination of a lesser genuine requirement and the existence of an appellate remedy.

Analysis: The issuance of blank declaration forms depended on the Sales-tax Officer being satisfied that the dealer's demand was genuine and reasonable. The rule vested discretion in the officer to issue only such number of forms as he deemed fit, and it also permitted refusal of further forms where earlier forms had not been properly accounted for. On the facts found by the officer, the petitioner's demand was not accepted as genuine to the extent claimed. The Court held that such a dispute could not be converted into a writ claim for a mandatory direction, particularly when an appeal was available to examine both the genuineness of the demand and the accounting of earlier forms.

Conclusion: The writ petition was not maintainable for compelling issuance of the forms, and the petitioner was required to pursue the appellate remedy.

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