1995 (12) TMI 345 - HC - VAT and Sales Tax

Summary

Issues:
1. Refusal to accept E-II forms by the Board of Revenue.
2. Whether E-II forms can be accepted at the appellate stage.

Analysis:
1. The case involved a reference under section 44(1) of the M.P. General Sales Tax Act, 1958, regarding the refusal of the Board of Revenue to accept E-II forms filed by the assessee. The Board of Revenue rejected the forms on the grounds that they should have been filed before the assessing authority. The assessee argued that E-II forms could be presented at the appellate stage, citing a decision of the Madras High Court. The conflict arose due to differing opinions in various High Courts on whether the appellate authority can entertain such forms. The Supreme Court clarified that the appellate authority can receive such forms if sufficient cause is shown, as the primary obligation of the dealer is to submit the forms before the assessing authority.

2. The Court referred to a similar case before the Supreme Court, where it was held that the appellate authority can accept the forms if a sufficient cause is demonstrated for not filing them before the assessing authority. In the present case, the assessee had a valid reason for the delay in filing the forms, as the chief executive was unavailable. The Court found that there was a sufficient cause for condoning the delay and that the appellate authority should have accepted the forms E-I and E-II. The Tribunal's decision was deemed incorrect, and both questions of law were answered in favor of the assessee, concluding that the appellate authority was not devoid of power to accept the forms at the appellate stage.

Overall, the judgment clarified that the appellate authority can accept E-II forms if a sufficient cause is shown for not filing them before the assessing authority. The decision emphasized the importance of meeting the primary obligation of submitting the forms while allowing for exceptions in cases where valid reasons for delay are presented.