A DHANDAPANI Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) ALL these writ appeals are preferred against the common order dated 13, 1994 [Reported as Sri Ganesan Traders v. Union of India, passed by the learned single Judge in a batch of writ petitions. Learned single Judge has disposed of all the writ petitions in the following terms :

(2.) IN all the writ petitions, the petitioners sought for issue of a writ of declaration or any other writ, order or direction in the nature of writ, declaring that rule 4(3A) of the Central Sales Tax (Tamil Nadu) Rules, hereinafter referred to as "the CST (TN) Rules", inserted by the first respondent by way of Notification in G.O.(P) No. 1117, Revenue dated April 17, 1971 ultra vires, unenforceable and null and void and to pass such further or other orders as may be deemed fit and proper in the facts and circumstances of the case.

(3.) THE mode of discharge of the burden under section6A of the Central Sales Tax Act, 1956 is left to the assessee. THE filing of the form F declaration is optional, and the assessee may discharge the burden by any other mode. But if the assessee elects to discharge the burden by filing form F declaration, the assessing authority is bound to consider the declaration, which he may reject after holding an enquiry as to the truth of the particulars. THE assessing authority cannot treat a mere transfer as a sale without considering the particulars contained in the declaration and proceed to make an assessment. THE failure to render a finding that the particulars contained in the declaration are untrue before foisting liability would vitiate the assessment. THE enquiry with regard to the declaration is mandatory.