TMI Blog2021 (1) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... forms with delay and the said consideration, in the considered opinion of this Court, is not automatic, however, subject to the satisfaction of the authority concerned. In fact, the said provision of law, obviously, imposes an obligation on the authority to record the satisfaction with regard to the cause shown by the assessee which prevented the assessee from filing the required form within time. Therefore, it is for the authority to consider the entire material available on record and to arrive at a conclusion as to whether the assessee assigned proper and sufficient cause for not filing C forms within the prescribed period. The obligation is cast upon the assessee to demonstrate the existence of sufficient cause which prevented the assessee from filing the C forms within time. In the instant case, on the application, dated 23.07.2016, there is no response given by the first respondent. Therefore, having regard to the same, this Court deems it appropriate to dispose of the Writ Petition with a direction to the first respondent herein to consider the representations, dated 23.07.2016 and 20.08.2020, said to have been submitted by the petitioner herein, under Rule 12 (7) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in a positive manner. In support of his submissions and contentions, learned counsel places reliance on the judgment of this Court, dated 19.09.2017, passed in W.P.No.27958 of 2017. 5. On the contrary, it is vehemently contended by the learned Government Pleader that, having slept over the matter for three years for submission of C forms, it is absolutely not open for the petitioner herein to insist on consideration of the representation, said to have been made on 23.07.2016. It is also the submission of the learned Government Pleader that the assessment order clearly demonstrates about the receipt of show cause notice and non-submission of the objections to the same by the petitioner herein. It is also the further submission of the learned Government Pleader that the proviso to sub-Rule (7) of Rule 12 of the Rules is intended for the persons with bona fide conduct and not for the persons who sleep over the matter, without any reasonable cause. It is also the submission of the learned Government Pleader that, when the main provision of sub-Rule (7) of Rule 12 of the Rules clearly stipulates only three months period for submission of C forms, petitioner herein cannot seek ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st, the purchasing dealer or the selling dealer, as the case may be, may furnish one such indemnity bond to cover all the forms of declarations so lost.] [(3) Where a declaration form furnished by the dealer purchasing the goods or the certificate furnished by the Government has been lost, the dealer selling the goods, may demand from the dealer who purchased the goods or, as the case may be, from the Government, which purchased the goods, a duplicate of such form or certificate, and the same shall be furnished with the following declaration recorded in red ink and signed by the dealer or authorised officer or the Government, as the case may be, on all the three portions of such form or certificate:- I hereby declare that this is the duplicate of the declaration form/certificate No.........................signed on.....................and issued to.............................who is registered dealer of................(State) and whose registration certificate number is ................ ] [(4) The certificate referred to in sub-section (2) of section 6 shall be in Form EI or Form EII, as the case may be.] [(5) The declaration referred to in sub-section (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m in writing may also sign such declaration or certificate:] [Provided further that in the case of a company such declaration or certificate can also be signed by any other officer of the company authorised under the Memorandum or Articles of Association of the company or under any other special or general resolution of the company or under a resolution passed by the Board of Directors of the company, to authenticate any document on behalf of such company.] [(b) Such person shall signify on such declaration or certificate his status and shall make a verification in the manner provided in such declaration or certificate.] ( 9) [(a)] The provisions of [[* * *] sub-rule (2)] and sub-rule (3) shall, with necessary modifications, apply to the declaration in Form F or the certificate in Form EI or Form EII.] [(b) The provisions of the second and third provisos to subrule (1) shall, with necessary modifications, apply to certificates in Form EI or Form EII.] [(10) [(a) The declaration referred to in sub-section (4) of section 5 shall be in Form H and shall be furnished to the prescribed authority upto the time of assessment by the first assessing authority.] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is for the authority to consider the entire material available on record and to arrive at a conclusion as to whether the assessee assigned proper and sufficient cause for not filing C forms within the prescribed period. In this context, it may be appropriate to refer to the judgment of the composite High Court in the case of Godrej Agrovet Limited v. Commercial Tax Officer, Eluru, West Govari District (2007) 7 VST 730 (AP). In the said judgment, the composite High Court, at paragraph Nos.4 to 6, held as under: 4. It is thus clear that sub-rule (7) of Rule 12 of the Rules confers power upon the assessing authority to receive C forms where sufficient cause is shown by the dealer for not filing them up to the time of assessment. There is no limitation as such provided for receiving the C forms and they can be received at any time after the order of assessment, provided sufficient cause is shown. We may, however, hasten to add that the making of assessment itself 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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