- (1.) The appellants in the above appeals, namely, C. A. Nos. 308, 313, 314, and 315 of 2003 and SLP No. 1954 of 2003 are selling dealers. The respondents in Civil Appeal nos. 1717-1719 of 1999 are the purchasing dealers. This batch of appeals raises common question of law. The facts are essentially similar.
(2.) We shall now take Civil Appeal No. 314 of 2003 filed by one of the selling dealers, namely, Simran Engineering Works. They filed the writ petition in the High Court of delhi seeking the following reliefs:- "(A) issue a writ of certiorari or any other writ, order or direction quashing Rule 8 (4) (c) which is ultra vires to the provisions of section 4 (2) (a) (v) of the Delhi Sales Tax Act, 1975. (b) issue a writ of certiorari or any other writ, order or direction quashing Rule 8 (4) (c) as the same is beyond the powers of the Administrator conferred under Section 71 of the delhi Sales Tax Act, 1975 to the extent that prescribes a condition that the declaration will only be issued if he deposits the amount of tax. (c) Issue a writ of mandamus or any other writ, order or direction quashing Rule 8 (4) (c) which is ultra vires to the provisions of the delhi Sales Tax Act. (d) Issue a writ of mandamus or any other writ, order or direction directing respondent nos. 1 to 3 to issue the forms withheld vide deficiency memo dated 29.9.1999 and rejection order dated 13.10. 1999 [annexure 'c' (colly) ], to respondent no. 4 without necessitating of deposit of arrears of Sales Tax who in turn will issue forms to the petitioners and/ or also issue direction directing respondent no. 5 to allow deduction on account of sales made to respondent no. 4 by the petitioner. (e) Issue any other appropriate writ, order or direction as this Hon'ble Court may deem fit and proper on the facts and circumstances of the case. "
(3.) Our concern in this batch of matters is whether the selling dealers can canvass that the Department has no authority to refuse to issue sales tax forms to purchasing dealers or allow the deduction to the selling dealers and whether any of the provisions of Rule 8 of the Rules empowers it to do so, if there is such a power.;