SIVAPRAKASAM AGENCIES Vs. DEPUTY COMMERCIAL TAX OFFICER-II

JUDGEMENT

(1.) Mr.J.Kumaran, learned Government Advocate (Puducherry) accepts notice for the respondents. Heard both. Though the petitioners in both the writ petitions are two different dealers registered on the files of the respective respondent under the provisions of the Puducherry Value Added Tax Act, 2007 and the Puducherry General Sales Tax Act, 1967, as the relief sought for in both the writ petitions is identical, the writ petitions are taken up for joint disposal and disposed of by this common order.

(2.) The petitioners seek a direction to the respondent to issue C declaration forms to them through on-line by unlocking the facility in the corresponding tax payer identification number and the general sales tax number.

(3.) The petitioners were assessed to tax for the assessment years 2006-07, 2007-08 and 2008-09 by orders respectively dated 26.7.2010, 30.6.2010 and 30.6.2010 (in respect of the petitioner in WP.No.24412 of 2017) and for the assessment years 2000-01, 2001-02 and 2002-03 by orders respectively dated 10.1.2002, 12.7.2006 and 12.7.2006 (in respect of the petitioner in WP.No.24413 of 2017).