[2011] 40 Vst 249 (Mad)
[In The Madras High Court]
Sri Rajeswari Agencies Vs. Additional Deputy Commercial Tax Officer II,
Puducherry
K. Venkatraman J.
May 6, 2010.
HF Assessee
Sales Tax – Declaration Forms – Arrears Of Tax – C Form Cannot Be Refused To Be Issued On Ground Of Arrears Of Tax – Central Sales Tax Act (74 Of 1956), S. 9(2) – Central Sales Tax (Registration And Turnover) Rules, 1957, Form C.
Writs Under Constitution – Show – Cause Notice Alleging Arrears Of Tax And Proposing To Refuse Issuance Of Statutory Forms – With-Out Jurisdiction – Petition Challenging Notice – Maintainable – Constitution Of India, Art 226 – Central Sales Tax Act (74 Of 1956), S. 9(2).
NF
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