2006 (1) TMI 575

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....ORDER:- The order of the court was made by BILAL NAZKI J.--All these writ petitions raise common questions of law and fact and therefore, they are being disposed of by this common order. Writ Petition No. 9242 of 2005 has been filed by a third party, whereas the other writ petitions have been filed by the sureties. The question which need to be answered in all these writ petitions is whether th....

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....thority to whom an application is made under sub-section (6) so to do for the proper realisation of the tax and other dues payable under this Act, or for the proper custody and use of the forms referred to in this Act, the rules made and the notifications issued thereunder, he may by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate of....

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....re an applicant for registration, to furnish guarantees or surety for proper realisation of tax and other dues for a year, as estimated by the assessee. Our attention is also drawn to form D, which, under clause 19, lays down: "19. The estimated total turnover for the year in which application is submitted." So, the effect of section 12(7), rule 28(8) and clause 19 in form D makes it ....