9911796707
TMI Blog2023 (5) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... nd we are satisfied that sufficient cause has been shown for not preferring the appeal within the period of limitation. Hence, the application (I.A. No. CAN 1 of 2023) is allowed and the delay in filing the appeal is condoned. 2. This intra-Court appeal by the writ petitioner is directed against the order dated 6th July, 2023 passed in W.P.A. 7307 of 2019. The said writ petition was filed challenging an order dated 10th June, 2016 affirming the order dated 15th March, 2016, which in turn confirmed the order of adjudication dated 1st September, 2011 rejecting the claim of the appellant for production of Form-C declaration and consequently for being entitled to concessional rate of tax. The authorities consistently held that Form-C declarati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have to be allowed. The proviso to the Section does not insist that the assessee should establish before the prescribed authority that he was prevented by sufficient cause from filing the C forms in time. The "sufficient cause" spoken of by Parliament in Section 84 is sufficient cause which appeals to the mind of the authority concerned, and which enables it to allow further time without bothering about any onus on the assessee. The proviso to Rule 12(7), however, is a study in contrast. The power to allow further time under this rule is severely circumscribed by the language of its proviso. This proviso is more or less fashioned after Section 5 of the Limitation Act. Under the requirement laid down by the rule-making authority, the burden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority, namely, the Central Government, the task of prescribing a rule laying down the time-limit for furnishing C forms, the power to allow further time, however, was not relegated to the Rules, but deliberately enacted into the very text of the provisos to Section 84. In this statutory format, with Parliament clearly expressing its mind on the subject, the Central Government must be held to possess no authority whatever to make any rule as respects the power to allow further time, let alone prescribe the conditions subject to which any such power could be exercised. In this sense, the proviso to Rule 12(7) must be held to be ultra vires the rule-making power, to the extent that it is inconsistent with, or lays down tests or standards di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ective action can be taken by invoking the assessing authority's statutory power of rectification of mistakes. Even otherwise, the implementation, in appropriate cases, of the power to allow further time cannot be withheld on the excuse that there is not express provision either in the statute or in the statutory rules for reopening the assessment. When the power is there and the facts are there demanding its exercise, the implementation must be done as a matter of course, on the doctrine of implied or ancillary powers. Where there is a power, and where there is a will, there will be a way. It is, however, unnecessary to pursue the line of discussion further, because the particular problem we are concerned with in the two cases before us is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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