I.A. Ansari, J.

1. Heard Mr. P. Roy Barman, learned counsel, appearing on behalf of the petitioners. Also heard Mr. N.C. Pal, learned Government Advocate, and Mr. P. Gautam, learned counsel, appearing on behalf of the respondents.

2. The petitioner No. 1 stands registered, as a dealer, under Tripura Value Added Tax Act, 2004 (in short, TVAT Act). The Memorandum, dated 23.10.2009, issued by the Commissioner of Taxes, Government of Tripura, provided that each brick kiln owner will pay Rs.3,63,825/-, as tax, for the financial year 2009-10, in the four installments, as indicated in the said Memorandum, and, upon payment of each installment, the specific number of Form XXVI would be issued. Pursuant to the Memorandum, dated 23.10.2009, aforesaid, the petitioner No. 1 paid Rs.1,40,000/- as first installment of taxes for the financial year 2009-10 and was, accordingly, issued 11 sets of Form XXVI. The petitioner No. 1, thereafter, paid the second installment of Rs.1,40,000/- and upon payment so made, the petitioner No. 1, as the petitioners claim, became entitled to receive another 11 sets of Form XXVI, only 5 forms were issued. Thereafter, the petitioner deposited the remaining ins