RAJESWARI STONE POLISHERS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) Sub-section (4) of section 8 of the Central Sales Tax Act, before its amendment in 1976, read as follows :

(2.) As contemplated by this sub-section, rules were made by several States prescribing the time within which C forms - with which alone we are concerned in this case - were to be filed. One of the rules framed by the Kerala State, provided that the C forms should be filed along with the declaration, but in any event before the assessment is made. This rule was struck down by the Supreme Court in Sales Tax Officer v. Abraham [1967] 20 STC 367 (SC), as travelling beyond the power of the rule-making authority. The Supreme Court observed that section 8(4) conferred power on the rule-making authority only to prescribe a rule stating what particulars are to be mentioned in the prescribed form, the nature and value of the goods sold, and parties to whom they are sold and to which authority the form has to be furnished, but that it did not take in the time-limit. In other words, it was held that the section did not authorise the rule-making authority to prescribe a time-limit within which the declaration has to be filed by the registered dealer.

(3.) By the Central Sales Tax (Amendment) Act (61 of 1972), which came into force with effect from 1/04/1973, Parliament added the following proviso to sub-section (4) :