CALPANA SERVICE STATION Vs. DEPUTY COMMERCIAL TAX OFFICER-I COMMERCIAL TAXES DEPARTMENT OFFICE OF THE COMMISSIONER

JUDGEMENT

(1.) This writ petition is directed against the order dated 8 September 2010 whereby and whereunder the Deputy Commercial Tax Officer, Puducherry rejected the request made by the petitioner for issuance of "C" form declaration, on the ground of arrears of tax and penalty.

(2.) The petitioner, who is a dealer in petroleum products, is an assessee on the file of Commercial Tax Officer, Puducherry. The registration certificate issued to the petitioner was cancelled by the Commercial Tax Officer for non-payment of tax and penalty. The writ petition filed by the petitioner in W.P.No.24605 of 2009 challenging the order passed by the Commercial Tax Officer cancelling the registration was allowed by this Court. The Registration of the petitioner was subsequently renewed for a period of one year. The petitioner wanted "C" forms for the purpose of forwarding it to the oil Corporation. The request was rejected by the respondent solely on the ground of non payment of tax and penalty. The said order is under challenge in this writ petition.

(3.) I have heard the learned counsel for the petitioner and the learned Senior Government Pleader appearing on behalf of the respondent.