2018 (2) TMI 1479

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....6 for three Assessment years 2011-12 to 2013-14. 2. The petitioner's case is that they are engaged in the business of executing turnkey solutions in the area of power, steel, Aluminium, material handling, Mineral Beneficiation, Pneumatic handling of powdered materials etc., and are registered on the file of the first respondent under the provisions of the Puducherry Valued Added Tax as well as the Central Sales Tax Act. The petitioner is stated to have entered into a contract with the second respondent on 10.09.2010, which is also a registered dealer in the Union Territory of Puducherry under the provisions of Central Sales Tax Act. According to the petitioner, the agreement is for execution of project for design, supply, erection, commi....

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....7 with a direction to the petitioner to file appellate remedy available under the Act. The petitioner's case is that in spite of representations given by the second respondent for issuance of Form C Declaration, the Authority have not taken any action. The petitioner, being aggrieved because of that, have filed this writ petition for the aforesaid relief. The writ petition was entertained on 25.01.2017. 5. When the matters were pending before this Court, on 18.09.2017, the petitioner had filed a miscellaneous petition in W.M.P.No.2707 of 2017 to amend the prayer in the writ petition to direct the first respondent to issue Statutory C Form declaration to the second respondent as against the original prayer sought for by the petitioner to ....

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....t is not open to the Government of Puducherry to contend that they have nothing to do with the Oil Corporations and that these Corporations have no locus to question the refusal of the Puducherry Authorities to issue 'C' form declarations. Relying on these observations the learned counsel for the petitioner would submit that the writ petition is maintainable and the petitioner be permitted to amend the prayer. As rightly pointed out by the learned senior counsel appearing for the official respondents in Paragraph 90 of the judgment, the Hon'ble Division Bench held that when the authorised dealers have committed default, which is also not recoverable from these oil corporations, they cannot seek the issuance of a writ of mandamus....