JUDGEMENT
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(1.) In view of the circular of the Trade Tax Commissioner, the form XXXI if applied has to be issued either on the same date or on the next date.
(2.) According to the petitioners, they have applied for form XXXI but form XXXI has not been supplied for the past one month and matter is pending.
(3.) Half of the corruption arises from this practice by the official in keeping the file pending. If the form XXXI had been refused, giving reasons the matter could be agitated further by the petitioner.;
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