1967 (4) TMI 114 - SUPREME COURT

Time limit of furnish the declarations in Form 'C' - Held that:- Appeal dismissed. The third proviso to rule 6(1) is ultra vires of section 8(4) read with section 13(3) and (4) of Central Sales Tax Act. It follows therefore that the assessee was not bound to furnish declarations in Form 'C' before February 16, 1961, in the present case. In the absence of any such time-limit it was the duty of the assessee to furnish the declarations in Form 'C' within a reason- able time, and in the present case it is the admitted position that the assessee did furnish the declarations on March 8, 1961, before the order of assessment was made by the Sales Tax Officer. Thus the assessee has furnished the declarations in Form 'C' in the present case within a reasonable time and there has been a compliance with the requirements of section 8(4)(a) of the Act. It follows that the High Court was right in quashing the order of assessment made by the Sales Tax Officer and directing him to make a fresh order of assessment after taking Into consideration the declaration forms furnished by the assessee on March 8, 1961.