https://www.taxtmi.com/caselaws?id=155208 Rule 27AA(2)(c) permits withholding declaration forms only where the applicant has defaulted in furnishing returns with receipted challans showing payment of tax due on those returns. The phrase "tax due" was read as tax payable on the basis of the return and the facts existing when the application was made, not unassessed or contingent tax arising from a later assessment or from a pending renewal dispute. A rejected renewal for one period did not justify refusing forms for other periods where renewal applications remained undecided. The authority could not demand payment of unassessed tax before issuing the forms. en-us Mon, 10 Aug 1987 00:00:00 +0530 Mon, 02 Sep 2013 12:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155208 Rule 27AA(2)(c) permits withholding declaration forms only where the applicant has defaulted in furnishing returns with receipted challans showing payment of tax due on those returns. The phrase "tax due" was read as tax payable on the basis of the return and the facts existing when the application was made, not unassessed or contingent tax arising from a later assessment or from a pending renewal dispute. A rejected renewal for one period did not justify refusing forms for other periods where renewal applications remained undecided. The authority could not demand payment of unassessed tax before issuing the forms. Case-Laws VAT and Sales Tax Mon, 10 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155208