Can the sales tax dept withold c forms on account of outstanding tax liabilities? Recently there was a judgement by the courts that the c forms cannot be held back. Does anyone know the details or can give the links to the judgement and its applicability ?
Thanks
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
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