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2017 (1) TMI 579 - HC - VAT and Sales TaxRevision of order of assessment - denial on the ground that only an appeal would lie against the said order - Held that: - A bare reading of the proviso to Section 8(4) and Rules 12(7) would show that the Assessing Officer i.e., the first respondent has jurisdiction to accept C Forms, even after expiry of the prescribed period of time for submission of C Forms, which is three months, after the end of the period to which the declaration or the certificate relates. This power the first respondent is to exercise, if he is satisfied that the person concerned, i.e., the assessee, was prevented by sufficient cause from furnishing such declaration or Certificate within the time frame stipulated for the said purpose - the first respondent appears to be under a misapprehension that he has no such power - the first respondent will reconsider the request of the petitioner firm afresh, and pass an order, therafter, with respect to the request made upon due opportunity being given in that behalf - petition dismissed - matter on remand.
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