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    <title>1975 (8) TMI 132 - ALLAHABAD HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=180246</link>
    <description>Issuance of blank declaration forms under Rule 85(4) depended on the Sales-tax Officer&#039;s satisfaction that the dealer&#039;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.</description>
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    <pubDate>Wed, 27 Aug 1975 00:00:00 +0530</pubDate>
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      <title>1975 (8) TMI 132 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=180246</link>
      <description>Issuance of blank declaration forms under Rule 85(4) depended on the Sales-tax Officer&#039;s satisfaction that the dealer&#039;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.</description>
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      <pubDate>Wed, 27 Aug 1975 00:00:00 +0530</pubDate>
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