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1994 (4) TMI 302 - SUPREME COURT
whether the appellate authority, whether the first or the second appellate authority, has the power to receive form C in appeal and to grant relief, in case the dealer satisfies the appellate authority that he had sufficient cause for not producing the said certificate before the first assessing authority?
Held that:- Appeal dismissed. Mere use of the words "the first assessing authority" in sub-rule (7) of rule 12 cannot and does not mean, in the context and scheme of the enactments concerned herein, that the appellate authorities do not have the power to receive form C in appeal. This power can of course be exercised only where sufficient cause is shown by the dealer for not filing them up to the time of assessment before the first assessing authority.