Issue of c forms

  Mr Sunil,

 I have not come across any such judgment. However, the issue of 'C' forms and recovery of dues are two different  aspects of law. It is as  an administrative measure that an authority may insist on payment of arrears befor issue of 'C' forms. But rules do not permit.There are provisions to recover any outstanding amounts from the dealer. A dealer may prefer an appeal against some levies and he can not be forced to pay such dues also. No authority commits in writing on this matter. If there is an appeal on any tax levy  it should not be forcibly recovered till it is settled...

MJK

Agree with  MJ Sir

Very nice answer Mr M J Krishnamurthy Sir

 - Sundaram Kumar 9282 11 0209