TMI Blog2019 (8) TMI 1161X X X X Extracts X X X X X X X X Extracts X X X X ..... However, if the dealer fails to furnish such declaration then the movement of transfer would be treated as sale. An onus is cast upon the transferee-dealer to generate Form F by filling up the particulars of the stocks received by him from its branches outside the State and for such purpose the transfereedealer has to fill up the correct figures in the returns so filed in each quarters and not in casual manner. In the present case the petitioner has not only defaulted in furnishing correct particulars for the 2nd and 3rd quarters for the period 2012-13 but also failed to file a revised return within the prescribed time although he claims to have corrected the details of stock transfer in his annual return. The prayer seeking direction to the Commercial Taxes department to permit him to generate Form F on the basis of the figures present in the annual returns cannot be accepted for apart from the fact that the fault is entirely attributable to the petitioner, Section 6A of the CST Act makes it clear that if the burden of establishing such stock transfer is not discharged by production of declaration form, the transfer is to be treated as sale and the petitioner should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is in the light of the order passed by this Court that a supplementary counter affidavit is filed by enclosing an advisory dated 30.03.2013. It is informed that a detailed procedure is present in the notification for generation of Form F . It is also the stand of the respondents that vide S.O. No.4021 dated 25.10.2016 online procedure for rectification in Form F and C has been notified but the case of the petitioner is not regarding defect in Form F generated rather the defect is in the return itself and for which no steps were taken by the petitioner to revise the return within the time framed. Mr. D.V. Pathy, learned counsel has appeared for the petitioner to seek a direction in favour of the petitioner while the State is represented through Mr. Vikash Kumar, learned Standing Counsel No.11. While according to Mr. Pathy, the objection raised by the department in not permitting the petitioner to generate Form F for the 2nd and 3rd quarters of the financial year 2012-13 in tune with the actual receipts of stocks from outside the State is arbitrary, according to Mr. Vikash Kumar, learned Standing Counsel No.11, the issue is not as si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Form F in prescribed form in terms of the Central Sales Tax (Registration and Turnover) Rules, 1957 (hereinafter referred to as the CST Rules, 1957 ). In fact rule 11 of the CST Rules, 1957 deals with the determination of turn over and sub-rule (5) thereof prescribes the declaration in Form F in reference to the provisions of section 6A(1) of the CST Act . In exercise of powers vested under section 13 of the CST Act , the State of Bihar has framed its own rule called the Central Sales Tax (Bihar) Rules, 1957 (hereinafter referred to as the Bihar Rules ). Rule 9 of the Bihar Rules deals with the authority from whom declaration may be obtained and rule 9C thereof prescribes the authority for whom the declaration in Form F can be obtained. This rule was incorporated by virtue of the Central Sales Tax (Bihar Amendment) Rules, 2016 which was made effective from 04.07.2012. According to sub-rule (1) of rule 9C any dealer who claims exemption in respect of any sale referred in section 6A(1), is required to obtain declaration duly filled in Form F in terms of rule 12(5) of the CST 1957 Rules . A duty is cast on the transferee-dealer to fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny omission or wrong statement therein at any time before the due date within the meaning of section 24(3) which in the case of the petitioner would be 31.12.2013. Now even though the petitioner filed his annual return much before the due date on 20.11.2013 yet he never bothered to revise his 2nd and 3rd quarterly returns in tune with the annual returns. In fact the petitioner went into a slumber on the issue to be awaken after a lapse of almost 4 years to file this writ petition on 01.11.2017 for the claims raised above and there is no explanation for this save and except the correspondence entered in between the petitioner and the Commercial Taxes department. The issue is that even if, the State in its different circulars has laid down the procedure to cause rectification of any error occurring in Form F so generated, the case in hand is totally on different pedestal for the very particulars which the petitioner wishes to enter in the Form F for the 2nd and 3rd quarters of the financial year 2012-13 is not in tune with the returns filed for the said quarters. Had it been a case where the petitioner while filing his annual return for the financial year 2012-13 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
