1998 (4) TMI 527 - HC - VAT and Sales Tax

Summary

Issues:
- Consideration of belated declaration form for exemption under rule 27A(9) of Bengal Finance (Sales Tax) Act, 1941.
- Withholding of declaration forms by Revenue causing delay in submission.
- Interpretation of statute provisions regarding submission of declaration forms.
- Entitlement of registered dealer to obtain declaration form upon purchase.

Analysis:
The case involved a dispute regarding the acceptance of a belated declaration form by the Revenue for granting exemption or concession under rule 27A(9) of the Bengal Finance (Sales Tax) Act, 1941. The petitioner failed to produce the declaration form during assessment due to non-issuance by M/s. Indian Potash Ltd., a registered dealer. The Revenue rejected the form citing belated submission without sufficient cause. The court noted that the Revenue's withholding of declaration forms led to the delay, making it unjust to penalize the petitioner for the Revenue's fault.

The petitioner's counsel referred to a previous judgment emphasizing a dealer's right to file declaration forms along with an appeal petition, which the officer can accept and consider. The court agreed that in this case, the delay was caused by the Revenue's actions in withholding the forms, not due to any fault of the petitioner. It stressed that the Revenue should not benefit from its own lapses and that the law's spirit should not lead to unjust enrichment of the Revenue.

The court highlighted that the Revenue must adhere to the law's provisions and not take actions contrary to them. It affirmed that a registered dealer is entitled to a declaration form upon purchase. Consequently, the Tribunal and the Board's orders were set aside. The court directed the Revenue to admit the declaration forms, allow exemption/concession if found correct, complete, and valid, within 10 weeks from the date of the order.

In conclusion, the writ petition was allowed, and the application was disposed of without costs. All parties were instructed to act based on the dictated order.