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2015 (8) TMI 103 - HC - VAT and Sales TaxDelay in submision of statutory declaration forms - appellant contended that it needed time to obtain the statutory declaration forms from the former company consequent to merger - Held that:- Assessing Authority without even giving reply to the request made by the assessee seeking time to produce the declaration forms, whether he is granting time or not, passed the assessment order. For the balance four years, the Assessing Authority granted time to produce the declaration forms. It appears, the petitioner, in terms of proviso to Rule 12(7) of the Central Sales Tax Rules, had shown sufficient cause for not producing the statutory declaration forms at the time of final assessment stating that due to the merger, they were in the process of re-working of the new company; the forms had to be obtained from the former employees of Vista Securities and the persons handling the records left the service. The fact that they have taken all reasonable steps to comply with the requirement of submitting the statutory declaration forms, though belatedly, is evident from the fact that before the first Appellate Authority they had produced the statutory declaration forms, but the same was not accepted by the first appellate authority. But the fact remains that the cause for not submitting the forms at the initial stage is justified in the facts of the present case. There is ample power for the authority to grant extension of time. In the instant case, we find that there is justification for invocation of the powers under the proviso to Rule 12(7). - matters back to the Assessing Authority for passing fresh orders. - Decision in the case of State Of H.P. and others vs Gujarat Ambuja Cement Ltd. [2005 (7) TMI 353 - SUPREME COURT OF INDIA] followed - Decided in favour of assessee.
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