- (1.)Leave granted. Heard learned counsel.
(2.)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. 5039 of 1988 dismissing the writ petition of the appellant in limine.
(3.)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. 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"). During the relevant assessment year, the appellant transacted more than one sale in favour of the respondent Punjab Export Corporation Ltd. , Chandigarh, a government corporation. The appellant required of the buyer-Corporation to supply him declarations under Form ST XXII in order to claim statutory deduction. By then winding-up proceedings were on. An official liquidator stood appointed. The official liquidator instead of supplying those forms issued a certificate verifying the sales. But since this did not satisfy the legal requirements, the claim of the appellant for deduction was negatived by the assessing authority. 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 effort before the High court as also here is to direct the buyer-Corporation through its liquidator to supply Form ST XXII in order to enable the appellant claim deductions for the sales effected by the appellant as a registered dealer.