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2014 DIGILAW 648 (GAU)

LOHIT MARKETING PVT. LTD v. STATE OF ASSAM

2014-06-20

A.M.SAPRE, UJJAL BHUYAN

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JUDGMENT (A.M. Sapre, C.J.) Heard Mrs. M.L. Gope, learned counsel for the petitioner and Mr. Rakesh Dubey, learned Standing Counsel, Finance and Taxation Department, for the respondents. The petitioner is a registered dealer under the provisions of the Assam Value Added Tax Act, 2003. They are engaged in the business of sale of various commodities as specified in their certificate of registration (Annexure-B at Page-27). Their only grievance in this writ petition is that on 28.2.2014 (Annexure-D) they applied before the Assistant Commissioner of Taxes, Unit-C, Guwahati (Respondent No.3) for supply of Form No.61 (delivery notes) in accordance with the requirements of Rule 41 of the Assam Value Added Tax Rules, 2005, but till date, despite repeated reminders to Respondent No.3, the authority concerned has not supplied the required delivery notes as provided under Rule 41 due to which petitioner is suffering loss and inconvenience and it has virtually deprived the petitioner from doing business in relation to the commodities for which the delivery notes are required. A prayer is, therefore, made to issue a Mandamus against the Respondent No.3 as well as to concerned taxing authorities to pass appropriate orders on the request made by the petitioner vide their letter dated 28th February, 2014 followed by reminders sent and issue necessary delivery notes after making proper enquiry as contemplated under Rule 41 of the Rules. Having heard Mrs. M.L. Gope, learned counsel for the petitioner as also Mr. Rakesh Dubey, learned Standing Counsel, Finance and Taxation Department, for the respondents on advance notice and having perused the scheme of the Act and particularly Rule 41(12A) of the Rules, we are inclined to dispose of this writ petition with a direction to the respondents jointly and severely to decide the application made by the petitioner on 28th February, 2014 (Annexure-D) for supply of Form 61 (Delivery Notes) in accordance with the provision of Rule 41 after conducting proper enquiry and decide whether any case is made out for supply of Form No.61 (Delivery Notes) and accordingly, pass orders for supply of Form 61 in case any case is made out by the petitioner in that behalf. Let this order be passed within a period of two weeks from today. Let this order be passed within a period of two weeks from today. Parties are directed to produce a copy of this order before the Respondent No.3 to enable him to pass appropriate orders as contemplated in Rule 41 after affording an opportunity of being heard to the petitioner. We consider it not necessary to give any opportunity to the respondents to file any return in answer to the writ petition because in the light of the order that we have passed, it may not be necessary. The writ petition, thus, stands allowed to the extent indicated above. No cost.