1990 (12) TMI 312

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.... the present writ petition is that respondents should issue form "F" to the petitioners under the provisions of the Central Sales Tax Act, 1956. Briefly stated the facts are that the petitioner is a registered dealer under the Central Sales Tax Act, 1956. It receives goods on transfer, according to the petitioner, from his principal, who is outside Delhi. According to the provisions of secti....

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....writ petition*. Before passing of this order on 16th October, 1990, 9 "F" forms were issued to the petitioner though the petitioner had requested for 34 "F" forms. The petitioner has placed on record letter dated 9th October, 1990, whereby the Sales Tax Officer asked the petitioner to contact him on 16th October, 1990, for the issue of "F" forms. After the issue of the aforesaid 9 forms the dis....

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....es Tax Act. Merely because it is the officers appointed under the Delhi Sales Tax Act who administer the provisions of the Central *See [1991] 83 STC 447 (Delhi). Sales Tax Act, would not empower those officers to take recourse to the provisions of the Delhi Sales Tax Act for the purpose of passing an order relating to the Central Sales Tax Act. As we read section 6A and rule 4C we do not find ....

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.... petitioner contained in the writ petition that the Sales Tax Officer concerned has acted in a vindictive manner and he has tried to harass and misuse his powers. Nine forms were issued to the petitioner on 16th October, 1990, when no order under section 7 had been passed. We see no reason as to why the petitioner should not have been furnished the balance 25 forms also. We, therefore, allow th....