BHAGABATI PRASAD BANERJEE,J. - (1.) THIS writ petition is directed against an action of the Commercial Tax Officer for withholding the issue of declaration forms and permits required for the purpose importing the goods under the provisions of the bengal Finance (Sales Tax) Act, 1941. By the order dated June 1, 1987, the Commercial Tax Officer was directed to dispose of the application of the petitioner for issuance of the declaration forms as well as the permits in accordance with law and it was directed that the Commercial Tax Officer shall give the petitioner an opportunity of being heard and pass a speaking order. It appears that in terms of the order passed by this Court the Commercial Tax Officer by the order dated June 10, 1987, considered the matter and rejected the application for declaration forms holding on the ground that : " The dealer imported goods from outside the State of West Bengal for the purpose of resale of those imported goods in West Bengal, for which the permits were issued to the dealer from time to time. But it appears from the report of investigation and other relevant records that the dealer has disposed of the imported goods from outside the State of West Bengal which are meant for the purpose of resale. But it appears that the dealer disposed of those imported goods (for which C form has prayed for) by way of stock transfer to the agents outside the State of West Bengal for which no contractual documentary evidence could be produce by the dealer. The dealer has, therefore, acted in contravention of rule 27aa of the Bengal Sales Tax Rules 1941, read with rule 4 (2) of the Central Sales Tax (West Bengal) Rules, 1958. "
(2.) THE Commercial Tax Officer's power to withhold the declaration form is laid down under the provisions of rule 27aa of the Bengal Sales Tax Rules, 1941. One of the grounds for withholding the issue of declaration form is that the Commercial Tax Officer is satisfied that the issuance of the declaration form was not bona fide used by dealer or that the dealer does not require the forms applied for in the instant case. The petitioner has filed returns with the admitted amount of tax dues and one of the conditions for withholding the declaration form is that if the petitioner is found to have committed default in the matter of submission of returns with the amount of tax dues at the time of making the application for declaration forms. In the instant case what has happened is that the Commercial Tax Officer while issuing the declaration forms held an enquiry about the goods imported by the petitioner of the basis of permits and came to the tentative finding on the interim report of investigation that the dealer could not satisfactorily explain that the said goods have been sold within the State of West Bengal and paid sales tax thereon and on the contrary the officer was of the view that the said goods were sent outside West Bengal by way of stock transfer. The question whether such transfer was bona fide and/or it was a sham transaction can only be gone into at the time of regular assessments. In my view inasmuch as the powers of the Commercial Tax Officer to withhold issue of declaration forms which are prescribed under rule 27aa of the said Rules, several grounds have been specifically mentioned, the Commercial Tax Officer cannot exercise any power which is not expressly conferred under the rules in this behalf. Further, the Commercial Tax Officer in his order has not pointed out under which clause and/or grounds mentioned in rule 27aa of the said Rules, the said declaration forms had been withheld. Simply saying that the dealer has contravened the provisions of rule 27aa, in my view, does not fulfil sufficieny requirement and cannot be said to be a speaking order.
(3.) THERE are several grounds on which the Commercial Tax Officer could withhold the issue of the declaration forms. Under the provisions of the said Rules, if the dealer is found not to have contravened those grounds and on the contrary to have fulfilled the conditions laid down therein, in that event the Commercial Tax officer is under a statutory obligation and duty to issue such declaration forms. In my view, the Commercial Tax Officer had proceeded in the matter and rejected the prayer for issue of the declaration forms on the basis of grounds and/or considerations which, in my view, are extraneous and the Commercial Tax Officer had not considered the fact that he was discharging a statutory and quasi-judicial power and his action must conform with the requirement of the statute.;