1975 (8) TMI 112

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....s is a petition under article 226 of the Constitution. The petitioner is a dealer in coal. In order to import coal from outside Uttar Pradesh form No. 31 prescribed under the U.P. Sales Tax Rules is to be furnished. The petitioner made a demand of 300 such forms. The Sales Tax Officer thought that this demand was highly excessive and unreasonable. He accordingly directed the petitioner to appear b....

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....aration form is genuine and reasonable, he may issue such number of forms as he deems fit. No declaration form shall be issued unless the dealer has rendered an account of all such forms obtained earlier." It is thus clear that an assessee is not entitled to unlimited number of forms. The number of forms to be issued has to be determined by the Sales Tax Officer, having regard to the genuinenes....

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....mpel the Sales Tax Officer to issue forms to the petitioner which, in the opinion of the Sales Tax Officer, are not genuinely required by him. Moreover, the petitioner has an alternative remedy by way of appeal in case he is not satisfied with the order of the Sales Tax Officer with regard to the number of forms to which he is entitled. If the petitioner can satisfy the appellate authority that hi....