TMI Blog2005 (10) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... , JJ. ORDER:- The order of the court was made by B.SUDERSHAN REDDY J. Both the writ petitions are being disposed of by this common order since the question that falls for our consideration in both the matters is one and the same. The short question that falls for our consideration in these writ petitions is as to whether the proviso to sub-rule (7) of rule 12 of the Central Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns that at any time after making of the assessment, a dealer can file the forms and so long as he is able to satisfy the authority about the sufficient cause contemplated by the proviso, the authority shall have to receive those forms. (emphasis (1) is of ours) The decision of this court in Rajeswari Stone's case [1983] 52 STC 268 received its affirmation at the hands of the apex court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tself cannot be postponed at the instance of a dealer in order to enable the dealer to produce such C forms, if such postponement results in bar of limitation in making the assessment. It means that if an assessment can be postponed and if such postponement is not hit by the limitation, time can always be extended by the assessing authority in order to enable any dealer to produce the C forms and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has shown the sufficient cause, it shall receive the same for passing further appropriate orders in accordance with law. That so far as W.P. No. 10978 of 2005 is concerned, the authority did not pass any order either accepting or rejecting the request of the dealer to receive the C forms. However, in the counter-affidavit it is stated that the dealer did not produce any such C forms, about whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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