2006 (11) TMI 606

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....IIB and form IIIC/1 from the trade tax authorities. The issue of such form to a dealer is governed by rule 12B and rule 25B of the U.P. Trade Tax Rules, 1948. Apparently, the guiding factor for the issuance of such forms is mentioned in the aforesaid Rules themselves, namely that demand for the blank forms should be genuine and reasonable in the opinion of the trade tax authorities. The petitio....

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....gh the petitioner had realised the trade tax from the customers but the petitioner had not deposited even the tax admitted to be due. Counter-affidavit has been filed by the respondent and rejoinder affidavit has been filed by the petitioner. We have heard both sides. The counter-affidavit filed by the respondents also justifies the refusal on the same ground as has been mentioned above i....

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....tion is basically to meet the equity required in writ jurisdiction.   In any case according to the petitioner non-payment of tax dues cannot be a ground for refusing the forms which have been sought as has been done by the impugned order. Some very unusual and rare cases apart, we would be inclined to agree with the petitioner's contention. The statute and Rules of U.P. Trade Tax provi....