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Pooja Sago and Starch Products Pvt Ltd., Seema Sago and Starch Products, Sri Pal Starch Manufacturers Versus The Commercial Tax Officer

2016 (10) TMI 115 - MADRAS HIGH COURT

Failure to furnish "C Form" Declarations in time - whether the power under Section 55 of the Act is a power of review or only a rectification? - Held that: - the declaration forms to avail concessional rate of tax could be produced by the dealer at a .....

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e control on the part of petitioner - the respondent directed to consider the petition filed for rectification along with the 'C' Forms - petition allowed - decided in favor of petitioner. - W. P. Nos. 22191 to 22193 of 2004 - Dated:- 6-9-2016 - T. S .....

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amalai, learned Additional Government Pleader (Taxes), appearing for the respondent. 2. In all these three writ petitions, the petitioner has challenged the order passed by the respondent dated 22.04.2004, which is virtually a single line order by wh .....

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on along with enclosures are returned. 3. Section 55 of the Act gives power to the Assessing Officer or the Appellate Reviewing Authority including the Appellate Tribunal, at any time within five years from the date of any orders passed by it, to rec .....

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er dated 10.05.2002, they failed to produce the same and therefore, the respondent completed the assessment on 14.11.2003. 5. The question would be as to whether the power under Section 55 of the Act is a power of review or only a rectification. Admi .....

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airly well settled that the declaration forms to avail concessional rate of tax could be produced by the dealer at any time during the course of assessment or thereafter and if those forms are produced, then the Assessing Officer would be required to .....

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al rate of tax. 7. According to the petitioners, their inability to produce the 'C' Forms at the appropriate time was for reasons beyond their control. Therefore, as soon as the forms were available, the petitioners submitted the petition und .....

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ssment for the relevant years. It may be true that the petitioners have not produced the book of accounts at the relevant time. But nevertheless, now they seek for production of the 'C' Form which have come into their custody subsequently. 8. .....

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