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of <h1>Tax Recovery: Mandamus Denied for Form-C Issuance, Alternative Remedies Emphasized</h1> The court dismissed the writ petition seeking mandamus for Form-C issuance, emphasizing the availability of alternative remedies such as appealing ... Concessional rate of tax under the Central Sales Tax Act - Based on the agreement entered by the petitioner with various parties it is alleged that the goods were supplied on concessional rate of tax but the respondents failed to issue Form-C. Due to the non-supply of Form-C by the private respondents, the petitioner could not submit Form-C to the tax department. Accordingly, the Assessing Officer passed assessment order levying the general rate of tax applicable on the sale made by the petitioner - Held that:- There is an agreement between the petitioner and the private respondents for supply of goods on certain terms and conditions. The Sales Tax Department is not party to this agreement nor is privy with any assurances that might have been exchanged inter se between the petitioner and the respondents. Form-C is obtained by the purchasing dealer from his assessing authority upon due verification and genuineness being shown and if for any reason Form-C is not forwarded by the purchasing dealer to the selling dealer then the only recourse available is to file a suit for recovery against the Sales Tax Department from purchasing dealer or arbitration clause under the agreement. We are, accordingly, of the opinion that no mandamus could be issued to the private respondents for issuance of Form-C. - Decided against Assessee. Issues:Petitioner's entitlement to Form-C for concessional rate of tax, Jurisdiction of the writ court to issue mandamus for Form-C issuance, Availability of alternative remedy for assessment orders.Analysis:The petitioner, a company engaged in manufacturing and sale of products, entered agreements with various parties for supply on concessional tax rates, requiring issuance of Form-C for availing benefits. The petitioner alleged that despite supplying goods at concessional rates, private respondents failed to issue Form-C, leading to assessment orders levying general tax rates. The petitioner sought relief through a writ petition to quash assessment orders and mandamus for Form-C issuance.The court considered the petitioner's contention that private respondents, including public sector undertakings, had a duty to issue Form-C as per agreements. However, the court found that previous decisions cited were not applicable to the case at hand. The court highlighted that the petitioner had the remedy of appealing assessment orders before the Appellate Authority, thereby denying immediate relief based on the alternative remedy available.Regarding the issuance of mandamus for Form-C, the court referenced a previous case where it was held that mandamus was not the appropriate remedy for tax recovery disputes. The court emphasized the existence of contracts between parties and clauses for arbitration to settle disputes, indicating that mandamus for Form-C issuance was not warranted.Furthermore, the court cited a Supreme Court judgment emphasizing that the legal recourse for non-issuance of required forms lay in recovery suits against the purchasing dealer, rather than mandamus to tax authorities. The court reiterated that the Sales Tax Department was not party to private agreements for Form-C issuance, and the appropriate recourse for non-compliance was through arbitration or recovery suits.In conclusion, the court dismissed the writ petition, emphasizing that mandamus for Form-C issuance was not justified based on the existing legal framework and remedies available for tax recovery disputes.
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