TMI Blog2015 (8) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from 6 to 4 years, pre-assessment notices were issued to the assessee by the Assessing Authority on 10.04.2014 (T.C.(R)Nos.51 to 54 of 2015), 20.5.2014 (T.C.(R)No.54 of 2015), 24.06.2014 (T.C.(R) No.55 of 2015), 02.12.2013 (T.C.(R) No.56 of 2015), and 24.06.2014 (T.C.(R) No.57 of 2015). On receipt of the said pre-assessment notices, the assessee filed reply requesting one month time to produce the statutory declaration forms, namely, 'C/F/I' forms as the case may be, as against the 7 days time granted by the Assessing Authority. The said request letter was received by the Department, however, in respect of three assessment years i.e., T.C.(R)Nos.51 to 53 of 2015, no reply, either granting time as requested by the assessee or denyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se was shown by the assessee before the Assessing Authority even prior to the issuance of pre-assessment notice by letter dated 20.5.2011, wherein they have intimated that since the company got merged, the entire working of the company is under re-jig and sought time to submit the statutory declaration forms. She further submits that the assessee had submitted the declaration forms before the first Appellate Authority as well as before the Tribunal, which Authority can receive these documents, but failed to receive the same only on the ground of not showing sufficient cause. The second contention of the learned counsel appearing for the assessee is that at the first instance, the assessee sought time to produce the documents and the Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Even otherwise, we are inclined to accept the plea of the petitioner that the production of these documents runs to many assessment years and the pre-assessment notice was issued after a period ranging from 6 to 4 years. Hence, in the circumstances, the assessee sought for time to produce the documents. It is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , that authority may allow such declaration or certificate to be furnished within such further time as that authority may permit. 10. In the case of State of Tamil Nadu v. Arulmurugan and Company reported in [1982] 51 STC 381 (Mad), this Court, while dealing with the power of the Appellate Authority to receive the 'C' forms, held as follows: The Tribunal has power to receive C forms at the time of the appeal for sufficient cause. The Tribunal can then process to the next step of applying the concessional rate of tax to the turnover converted by the C forms. Or the Tribunal may remand the case to the Appellate Assistant Commissioner. The remand may be for the specific purpose of going into the question of sufficient cause. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessarily along with returns. On an application being made before the Assessing Officer the exemption can be granted. The object of the Rule is to ensure that the assessee is not denied a benefit which is available to it under law on a technical plea. The Assessing Officer is empowered to grant time. That means that the provisions requiring filing of declaration forms along with the return is a directory provision and not a mandatory provision. In a given case even the declaration forms can be filed before the appellate authority as an appeal is continuation of the assessment proceedings. In a given case, if the appellate authority is satisfied that assessee was prevented by reasonable and sufficient cause which dis-enabled him to file the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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