TMI Blog1988 (1) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... ct"), has referred the following question to this Court for its opinion under section 44(1) of the Act: "Whether, in the facts and circumstances of the case, when the dealer had taken due diligence to obtain C form and was not able to do so at the time of assessment, the Tribunal was justified in holding that their nonacceptance at the first appellate stage was proper?" 2.. The necessary fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sequently an order of assessment was passed. The matter was taken up in appeal by the assessee and a prayer was made for admission of form C in appeal. It was also asserted on behalf of the assessee that the assessing authority ought to have granted further opportunity to file form C. The appeal and the second appeal having been dismissed, an application was made by the assessee under section 44(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessing authority committed any error in the matter of granting time to the assessee for filing form C. 4.. It has then been urged by learned counsel for the assessee that the appellate authority ought to have accepted form C and the view taken by the Tribunal that it could not be so accepted in appeal, was erroneous. We find it difficult to agree with this submission either. The inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laration in form C had to be furnished to the prescribed authority. 5.. In Commissioner of Sales Tax, M.P. v. Dinesh Kumar Pradeep Kumar of Rewa [1975] 35 STC 46, the decision in the case of K.M. Chopra [1967] 19 STC 46 (MP) came up for consideration before a Full Bench of this Court and it was pointed out that on the language of section 8(4) of the Central Sales Tax Act, 1956 which required fur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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