TMI Blog2021 (9) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... A perusal of the said Rule shows that the assessee is required to furnish the declaration in Form C or F or E-1 or E-II within three months after the end of the period for which declaration or the certificate relates, i.e., the Assessment Year. Proviso to the Rule, however, empowers the prescribed authority to permit such declarations/certificates beyond the aforesaid time provided sufficient cause to the satisfaction of the authority is shown. In the present case, there is hardly any explanation offered with regard to the circumstances which stood in the way of the petitioner/assessee to submit declarations in Form C within the stipulated time. A vague averment has been made that the business had closed down. However, no ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horities had no power to reopen the proceedings after lapse of four years, in view of Section 21(4) of the Andhra Pradesh Value Added Tax Act, 2005 ( the AP VAT Act , for brevity). 3. We have considered the materials on record. 4. The declaration in Form C or Form F or the certificate in Form E-1 or Form E-II under the AP VAT Act is to be filed within the time frame as envisaged in Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 ( the Rules , for brevity), which reads as follows: 12 (7): The declaration in Form C or Form F or the certificate in Form E-1 or Form E-II shall be furnished to the prescribed authority within three months after the end of the period to which the declarati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... propriate State, i.e., A.P. Value Added Tax Act in the present case, shall apply to the proceedings under the Act of 1956. Section 21 of the AP VAT Act relates to Assessment. Sub-sections (4) and (5) of Section 21 of the AP VAT Act provide the time frame within which such assessment is to be made. They read as under: Sub-section (4): The authority prescribed may, based on any information available or on any other basis, conduct a detailed scrutiny of the accounts of any VAT dealer or TOT dealer and where any assessment as a result of such scrutiny becomes necessary, such assessment shall be made within a period of four years from the end of the period for which the assessment is to be made. Sub-section (5): Where any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal, the period between the date of such assessment and the date on which it has been set aside shall be excluded in computing the period of four years or six years as the case may be, for making fresh assessment. Apart from the appellate authorities, Commissioner or any other prescribed authority under Section 32 of the AP VAT Act may reopen assessment proceedings in the event the Assessment Order is prejudicial to the interests of the revenue but within four years from the date on which the order was served on the dealer subject to enlargement of time as provided in Sub-sections (7) and (8) thereof, which are pari materia to Sub-sections (7) (8) of Section 21, which are discussed herein before. 9. An analysis of the af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the proceeding. 12. Petitioner would argue that the aforesaid Rule would give incidental powers to the Assessing Authority to reopen the assessment. We are unable to agree to such contention. Statutory authorities can exercise powers which are vested in them by law and do not possess inherent powers. Rule 12 (7) of the Rules empowers the prescribed authority to condone delay and accept declarations submitted by the assessee. However, the Rule does not deal with power to reopen assessment proceeding after expiry of the statutory time limit as envisaged under Sub-sections (4) (5) of Section 21 of the AP VAT Act. There cannot be any dispute over the proposition that a subordinate legislation cannot alter express statutory provisions. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es which stood in the way of the petitioner/assessee to submit declarations in Form C within the stipulated time. A vague averment has been made that the business had closed down. However, no material particulars are placed on record with regard to the date of such closure. It is argued that the declarations in Form C are genuine and there was delay as the forms had to be obtained from the business entities beyond the State. However, no contemporaneous documents are placed on record to support the claim that efforts had been made on the part of the petitioner to obtain declarations in Form C from such business entities. No doubt, the expression sufficient cause may require liberal interpretation, but a vague and evasive explanation, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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