DARSHAN AGROILS LIMITED Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) THE petitioner sought issuance of form IIIB and form IIIC/1 from the trade tax authorities. The issue of such form to a dealer is governed by rule 12B and rule 25B of the U.P. Trade Tax Rules, 1948. Apparently, the guiding factor for the issuance of such forms is mentioned in the aforesaid Rules themselves, namely that demand for the blank forms should be genuine and reasonable in the opinion of the trade tax authorities.

(2.) THE petitioner was not issued forms as desired by it because of which a writ petition was filed by the petitioner being Writ Petition No. 1023 of 2005 which was allowed by the order dated July 26, 2005 requiring trade tax authority to pass a reasoned order regarding issue or refusal of forms sought by the petitioner.

(3.) ALTHOUGH it is long order but basically the Deputy Commissioner has attempted to say in justification of refusal, that certain trade tax dues have not been paid by the petitioner. According to the impugned order although the petitioner had realised the trade tax from the customers but the petitioner had not deposited even the tax admitted to be due.