IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 7TH SEPTEMBER 2010 / 16TH BHADRA 1932 WP(C).No. 23808 of 2010(A) -------------------------- PETITIONER: --------------- SAGAS AUTO TEC PVT. LIMITED, PADIVATTOM KOCHI (NOW DEFUNCT), NO.230SHARADA COMPLEX,1ST MAIN, GOKULAM 2ND STAGE, MYSORE, REPRESENTED BY ITS AUTHORISED SIGNATORY, SUMANTH S.P. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT: --------------- 1. THE COMMERCIAL TAX OFFICER, CIRCLE II, KALAMASSERRY-686025. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES, ERNAKULAM-686015. BY GOVERNMENT PLEADER, SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K.ABDUL REHIM, J. -------------------------------------- W.P.(C).No.23808 of 2010 -------------------------------------- Dated this the 7th day of September, 2010 J U D G M E N T ---------------------- Grievance of the petitioner is that 1st respondent is not issuing F-form declarations on the basis of Ext.P7 application. The petitioner was a registered dealer under the KVAT Act as well as CST Act. The petitioner was dealing with “Gas Conversion Kits” suitable for Three-Wheelers, having their place of manufacturing in the State of Himachal Pradesh. During the years 2006-07, 2007-08 and 2008-09 the petitioner had effected stock transfer of goods from the factory at Himachal Pradesh and also from their branch at Bangalore. Exts.P3 to P6 are invoices used for such consignments of stock transfer. Subsequently the petitioner stopped the business and their registration was cancelled by the 1st respondent. For the purpose of finalising the assessment, the Books of Accounts of the petitioner was called for. Since the petitioner was not issued with F-form declarations, with respect to the stock transfer effected, the 1st respondent proposed to impose tax liability on the transactions in question. Eventhough the petitioner submitted a request for issuance of F-form declarations, the W.P.(C).23808/10 -2- same was not issued on the premise that the petitioner is not a registered dealer. 2. Heard, learned counsel for the petitioner and Government Pleader appearing for the respondents. In a statement filed on behalf of the 1st respondent it is pointed out that as per sub-rule 3 of Rule 11(C) blank F-form declarations can be issued only to dealers registered under the Act. It is also pointed out that as per sub-rule 6 of Rule 7 the dealers are bound to surrender unused declaration forms, on the event of cancellation of their registration. Since registration of the petitioner under KVAT Act and CST Act was cancelled on 13.11.2009 no blank F-form can be issued to the petitioner, is the contention. It is pointed out that there is no provision enabling issuance of F-forms to a dealer whose registration has been cancelled. 3. Sri.Premjit Nagendran, learned counsel appearing for the petitioner, on the other hand, pointed out that the petitioner is seeking F-form only with respect to transactions carried out during the time when the registration was in force. It is further submitted that only with respect to those transactions mentioned in the proposal notice alone, the petitioner is requesting for issuance of F-form. He further conceded that no blank F-form W.P.(C).23808/10 -3- declaration need be issued, but the 1st respondent can issue F- form based on verification of accounts with respect to the particular transactions, after making due entries thereon. 4. I think a course as requested will not in any way offend the provisions pointed out above. If the assessing authority is convinced that the transactions were stock transfer and that such transactions took place at a time when the registration was in force, there is no justification in denying issuance of F-form declarations. 5. Under the above circumstances, the writ petition is disposed of directing the 1st respondent to issue F-form declarations after verification of the accounts, with respect to stock transfer effected during the period when the registration was in force, after filling up the required details in such declaration forms. This shall be done as early as possible, at any rate within a period of two weeks from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM, JUDGE. okb