WB VAT:AO'ld supply way bills if he is genuinely satisfied with assesse's application

1. The appeal, filed under section 81 of the West Bengal Value Added Tax Act, 2003 along with rules 108 and 110 of the West Bengal Value Added Tax Rules, 2005.

2. Assessee made an application in Form 52 before the Assessing Authority for issue of ten press printed way bills in Form 50. 

3. Assesssing authority ordered the office to issue only two printed way bills on condition that the assessee shall furnish bank guarantee for a certain amount. 

4. Assessee made an appeal before tribunal. 

5. Tribunal clarified that in the application of a registered dealer (in form 52) for obtaining way bills (in Form 50) can be rejected only if (ref: the provisions to sub-rule (4) of rule 110): 

(i) The Assessing Authority is not satisfied with the correctness of the particulars furnished in the application. 

(ii) The assessee has defaulted in furnishing any return or returns together with receipted challan of which the prescribed date or dates have already expired. 

(iii) The Assessing Authority is satisfied that the applicant-dealer, at the time of making application for way bills, has failed to comply with the order demanding security from him under section 26. 

6. In the instant case, the Assessing Authority had not raised the above allegation while passing the order of issuing two way bills only against the assessee's prayer for issue of ten way bills. 

7. Hence, assessee should be provided with ten way bills. 

8. HELD- Tribunal in favour of assessee rejected the demand of assessing authority to furnish a bank gaurantee of certain amount. [In favour of assessee]