https://www.taxtmi.com/caselaws?id=158895 Declaration forms under rule 8(4)(c)(ii) of the Delhi Sales Tax Rules, 1975 may be withheld only where the dealer has defaulted in paying tax or penalty that is admitted to be due and not in dispute. A contested assessed demand, including one challenged in revision, cannot be treated as an undisputed liability for this purpose. The existence of an alternative remedy does not bar writ relief under article 226 where the impugned refusal is without jurisdiction and contrary to law. en-us Fri, 08 Nov 1996 00:00:00 +0530 Sat, 09 Nov 2013 11:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158895 Declaration forms under rule 8(4)(c)(ii) of the Delhi Sales Tax Rules, 1975 may be withheld only where the dealer has defaulted in paying tax or penalty that is admitted to be due and not in dispute. A contested assessed demand, including one challenged in revision, cannot be treated as an undisputed liability for this purpose. The existence of an alternative remedy does not bar writ relief under article 226 where the impugned refusal is without jurisdiction and contrary to law. Case-Laws VAT and Sales Tax Fri, 08 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158895