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Judgment
Natarajan, J.—After hearing the Government Advocate (Commercial Taxes), pursuant to the notice of motion given on 28th September,
1984, the writ petition is admitted and having regard to the limited nature of the prayer, the writ petition itself is taken up today for final disposal by
consent of both sides.
The short question for consideration is, whether the petitioner, who has registered itself, under the provisions of the Central Sales Tax Act, is
entitled to the supply of C forms and declarations, on request for the supply of such forms being made or whether the respondent is entitled to
refuse to supply such forms on the ground that the materials to be bought from other States by use of such C forms, would be utilised in works
contracts or defer the issue of such forms on the ground that a thorough investigation is to be made regarding the nature of the transaction carried
on by the petitioner.
An identical question came up for consideration before a Bench of this Court in W.P. Nos. 1379 and 1380 of 1967 and 840 of 1971 (T. V. P.
Nambiar v. State of Madras) and by order dated 27th April, 1971, the Bench held as follows :
We are of the view that the petition is well-founded. There is no provision in the Act which authorised the Commercial Tax Officer to refuse to
provide the assessee with C forms. If the assessee misused the C form, that will be punishable u/s 10 of the Central Act. Beyond that, it has no
effect, not even in tax. The Commercial Tax Officer was not constituted as a policeman to regulate and conduct the assessee along with virtuous
path. If the assessee had registered himself under the provisions of the Central Act, he was, as a matter of right, entitled to get C forms from the
officer, who had no authority to refuse the same. The petition is therefore allowed with costs.
Following the ratio contained in the said judgment, which is on all fours to the present case, the writ petition will stand allowed and there will be
a rule to the respondent as prayed for in the petition. The C forms and other statutory forms and declarations will be supplied to the petitioner
within three weeks from the date of receipt of this order. No costs.