Form C refusal must rest on recorded reasons by the competent officer; fresh consideration was required.

Form C under the Central Sales Tax (UP) Rules, 1957 must be issued or refused by the competent issuing officer on justifiable reasons recorded in support of the decision. Where the registration certificate amendment had already been effected, a rejection based on reasons not emanating from that officer could not stand. The application for Form C was therefore required to be reconsidered afresh, and any refusal had to rest on a proper order containing sufficient recorded reasons in compliance with the earlier direction.

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Issues: Whether the refusal to issue Form C could stand without a proper order from the issuing officer and whether the application for Form C required fresh consideration.

Analysis: The registration certificate amendment had already been carried out, but the request for Form C had been rejected on reasons not emanating from the issuing officer. Under Rule 8(3) of the Central Sales Tax (UP) Rules, 1957, issuance of the form involved discretion, yet any rejection had to rest on justifiable reasons recorded by the competent authority. The order under challenge did not satisfy this requirement, and the Court found that the issuing officer should have passed an appropriate order in compliance with the earlier direction.

Conclusion: The rejection of the Form C request was not sustained, and the application was directed to be decided afresh with sufficient justifiable reasons if rejected.

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