TMI Blog1982 (11) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... obtained from the prescribed authority; or (b) if the goods are sold to the Government, not being a registered dealer, a certificate in the prescribed form duly filled and signed by a duly authorised officer of the Government." As contemplated by this sub-section, rules were made by several States prescribing the time within which C forms-with which alone we are concerned in this case-were to be filed. One of the rules framed by the Kerala State, provided that the C forms should be filed along with the declaration, but in any event before the assessment is made. This rule was struck down by the Supreme Court in Sales Tax Officer v. Abraham [1967] 20 STC 367 (SC), as travelling beyond the power of the rule-making authority. The Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it." A reading of the sub-rule shows that the C forms shall have to be filed, before the first assessing authority, up to the time of assessment. The proviso however empowers the first assessing authority to receive the said forms at any time thereafter, provided the dealer satisfies the authority that he was prevented by sufficient cause from furnishing the forms within the time prescribed by subrule (7). Now coming to the facts of the case, the petitioner is a dealer whose turnover for the assessment year 1974-75 included inter-State sales in an amount of Rs. 99,199.00. The assessee did not file the C forms before the first assessing authority, with the result that the higher rate of tax was levied. The assessee filed an appeal. Befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a particular manner, that thing should and can be done in that manner alone and not in any other manner. He submits that the Act and the Rules have designedly provided that these forms ought to be filed only before the first assessing authority, which alone is clothed with the power to receive the same belatedly and this power cannot be extended to or made applicable to the appellate authority. The learned Government Pleader relied upon the decision of the Madras High Court in State of Tamil Nadu v. Chellaram Garments (P) Ltd. [1979] 44 STC 239 in support of his contention. Sub-rule (7) of rule 12, as stated hereinbefore, empowers the first assessing authority to received C forms even after making the assessment, provided the dealer sati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We hold that the appellate authority does have the power to receive these forms, on proof of sufficient cause contemplated by rule 12(7); of course, it has a choice in the matter-if it feels that the reasons shown by the appellant are sufficient as to require no further inquiry, it may itself condone the delay and receive the C forms, but if it thinks that the question of sufficient cause, calls for a further inquiry, or investigation into facts, which it cannot conveniently do, it can remit the matter to the assessing authority to determine the said issue. Section 19(4) of the Andhra Pradesh General Sales Tax Act clothes the appellate authority with the power, inter alia, to make such inquiry as it thinks fit, in an appeal. So far as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, it is open to the assessee to file the C forms in such appeal and it is equally open to the appellate authority to go into the sufficient cause contemplated by the proviso to rule 12(7) and if satisfied, receive the said forms and pass consequential orders. We must reiterate that the appellate authority has the choice either to go into the said question itself or to remit the matter to the first assessing authority to go into it. To hold otherwise, viz., that the appellate authority has no power at all to receive those forms and that they should be filed only before the assessing authority, notwithstanding the fact that an appeal is pending at the relevant time, may amount to insisting upon an empty formality, and may, in many cases, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to the first assessing authority. The learned Government Pleader relied upon certain decisions, rendered by different High Courts, with reference to the Rules framed under the unamended sub-section (4). On a perusal of those judgments we find that in all those cases, the rules required that the C forms ought to be filed along with the return, and at any rate, before making of the assessment. Even the assessing authority was not clothed with the power to receive the forms, for any reason whatsoever or in any circumstances whatsoever, after making the assessment. In such a situation, it was held that the appellate authority too cannot receive the forms, because by doing so, it would be exercising a power which is not available to the orig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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