All the dealers shall, on or before the date from which the declaration forms are declared obsolete, surrender to the appropriate Assessing Authority, all such forms which may be in their possession and obtain in exchange such new forms as may be substituted for the forms declared obsolete and invalid Provided that new forms shall number be issued to a dealer until he has rendered account of the old forms issued to him and actually returned the balance in hand, if any, to the appropriate Assessing Authority.
This appeal arises out of an order dated 11 11 1988 passed by the High Court of Punjab and Haryana in Civil Writ Petition No.
The dealer referred to in Sub rule 3 shall maintain a register companytaining account of the declaration forms in the following form Date on which the declaration forms were received.
of forms Balance of forms used first and last used stock in hand form of every on the date of book issued fresh application The dealer shall produce the register prescribed in Sub rule 10 on demand by an Assessing Authority or any other officer subordinate to him and duly authorised by him writing for inspection.
The appeal of the appellant was dismissed by the appellate authority and finally the second appeal was dismissed by the Sales Tax Tribunal which necessitated the appellant to approach the High Court by means of a writ petition which was dismissed in limine.
The State Government may, by numberification in the Official Gazette, declare certain series, designs or companyour of declaration forms as obsolete and invalid.
The appellant required of the buyer Corporation to supply him declarations under Form ST XXII in order to claim statutory deduction.
The official liquidator instead of supplying those forms issued a certificate verifying the sales.
But since this did number satisfy the legal requirements, the claim of the appellant for deduction was negatived by the assessing authority.
5039 of 1988 dismissing the writ petition of the appellant in limine.
During the relevant assessment year, the appellant transacted more than one sale in favour of the respondent Punjab Export Corporation Ltd., Chandigarh, a government companyporation.
An official liquidator stood appointed.
The appellant herein is the Divisional Forest Officer, Timber Extension Division, Kullu, Himachal Pradesh, in charge of the Sales Depot at Nangal which is within the State of Punjab.
Number of declaration forms received Total No.
By then winding up proceedings were on.
Heard learned companynsel.
Leave granted.
The appellant is a registered dealer, as the expression is known to the Punjab General Sales Tax Act, 1948, hereinafter referred to as the Act .
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