STATE OF TAMIL NADU Vs. ARULMURUGAN AND COMPANY

JUDGEMENT

(1.) This Full Bench is charged with deciding the following question : Whether an appellate authority can entertain C form declarations filed by a registered dealer at the appellate stage, either under the Central Sales Tax Act, 1956, or the Rules made thereunder ? From 1st April, 1973, there is a statutory time-limit for furnishing C form declarations. The time-limit is prescribed by rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957. The source for this rule is to be found in the proviso to section 8(4) of the Act, as amended with effect from 1st April, 1973. According to rule 12(7), C form shall be furnished "up to the time of assessment by the first assessing authority".

(2.) There is, however, a provision for allowing further time on sufficient cause. A provision to this effect is found in the proviso to section 8(4) of the Act. The language of the section is "within such further time as that authority may, for sufficient cause, permit". "That authority" means the prescribed authority before whom the assessee should file the C forms. The proviso to rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, also carries a similar, but not identical, provision for allowing further time.

(3.) So far as the assessments to Central Sales tax in Tamil Nadu State are concerned, the prescribed authority, for the purpose of receiving C forms up to the time of the assessment, is the assessing authority in view of rule 10 of the Central Sales Tax (Tamil Nadu) Rules, 1957.