1985 (1) TMI 299

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....how cause was issued. As a short point is involved, we issue rule DB and proceed to decide the petition. In this case the first respondent has withheld grant of ST-1 forms to the petitioner, who is a registered dealer. We have been taken through the Delhi Sales Tax Rules and particularly rule 8 which deals with the procedure and powers of the Sales Tax Officer in relation to the issue of ST-1 f....

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....opriate assessing authority shall withhold for reasons to be recorded in writing the issue of declaration form ST-1 to him and shall make a report to the Commissioner about such withholding within a period of three days: Provided that in a case falling under this clause the appropriate assessing authority may, instead of withholding declaration form ST-1 issue with the previous approval of the ....

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.... power to withhold ST-1 forms requires a written order to be passed and is in addition to several other powers which the assessing authority has to withhold the forms, for instance, by clause (a) of sub-rule (4), if the declaration forms have been not used bona fide by the applicant or are not required bona fide, the appropriate authority can reject the application by passing a written order. If t....