- (1.) This writ petition has been filed by the petitioner, M/s. Bhawani Ferrous Private Limited, seeking a direction to the Railways represented by respondent nos.10 to 14 to immediately issue the statutory form, being Form-IXC in connection with purchase of iron and steel scrap of rails from South Eastern and Eastern Railways on the ground that the petitioner although had deposited the amount of sales tax with the South Eastern and Eastern Railways, they failed to deposit the amount paid by way of sales tax with the Commercial Taxes Department, Jharkhand, due to which the Commercial Taxes Department, Jharkhand, had refused to issue Form-IXC. This form was essential for the petitioner to explain its liability as to what were the goods on which the petitioner was not liable to pay further sales tax.
(2.) The petitioner came up with the case that it had deposited the required amount of sales tax way back in the year 2004-05 and yet the Commercial Taxes Department had not issued Form-IXC, as a result of which the petitioner could have been saddled with the liability to pay further sales tax for the goods, for which sales tax had already been paid. This obviously prompted the petitioner to file this writ petition, in which show cause notice was issued to the respondents.
(3.) Having heard the counsel for the parties in the light of the facts explained and the information, which was furnished, it could be noticed that the Commercial Taxes Department could not issue Form-IXC for although the respondent-South Eastern Railways had received the amount towards sales tax, it had failed to transfer the same in the account of the Commercial Taxes Department. Thus, it is clear to us that the South Eastern Railways retained the amount paid to it by the petitioner towards sales tax and although it should have transferred the deposited amount to the Commercial Taxes Department, it failed to do so.;