SREE AMMAN SPROCKETS Vs. COMMERCIAL TAX OFFICER PERUNDURAI

JUDGEMENT

(1.) THE writ petitions are directed against the orders passed by the respondent rejecting the 'C' forms filed by the dealer in respect of assessment made for the years 2006-07, 2007-08 and 2008-09 respectively on the ground that the 'C' forms were filed belatedly by the dealer and the same is against Rule 12 (7) of CST (R&T) Rules 1957, which contemplates the furnishing of 'C' forms to the Assessing Authority within 3 months after the end of the period to which the declaration relates.

(2.) AS correctly submitted by the learned counsel for the petitioners, even as per the circular issued by the ASsessment Commissioner of Commercial Tax, Chepauk, Chennai dated 01.02.2000, it is instructed as follows :- -

(3.) IN such view of the matter, when the law is well settled in respect of filing 'C' forms, authorities shall independently decide irrespective of the fact assessee has explained the reasons for the delay or not. Hence, on the face of it, the impugned order of the respondent is unsustainable and is liable to be set aside. Accordingly, the impugned order dated 12.01.2010 is set aside with liberty to the respondent to pass appropriate orders taking into consideration the legal position and such orders shall be passed within a period of twelve week from the date of receipt of a copy of this order.