2011 (9) TMI 906 - HC - VAT and Sales Tax

Summary

Issues involved: Petitioner challenging order of Additional Commissioner of Commercial Tax due to defective C forms, seeking permission to file correct C forms, reliance on apex court judgment, entitlement to opportunity to produce due C form.

Judgment Details:

Defective C Forms Issue:
The petitioner challenged the order of the Additional Commissioner of Commercial Tax due to defective C forms, specifically mentioning that the purchase order was not included in the C forms filed for seeking exemption from tax payment. The petitioner requested to be allowed to submit correct C forms issued by the competent authority to rectify the error. The petitioner relied on an apex court judgment in State of H.P. v. Gujarat Ambuja Cement Ltd. to support the contention that the defects in the C forms can be rectified.

Apex Court Judgment Reference:
The learned counsel for the State acknowledged that the petitioner could benefit from the judgment in State of H.P. v. Gujarat Ambuja Cement Ltd. The apex court in its judgment emphasized that the provisions requiring filing of declaration forms along with returns are directory and not mandatory, allowing for the filing of declaration forms at a subsequent point in time. The court highlighted that the assessing officer has the power to grant time for filing declaration forms to ensure that the assessee is not denied a benefit available under the law on technical grounds.

Entitlement to Opportunity to Produce Due C Form:
Based on the law laid down by the apex court, the High Court found that the petitioner is entitled to an opportunity to present correct C forms before the revisional authority within 30 days. If the petitioner submits the application along with the correct C forms, the revisional authority is directed to re-decide the matter promptly in accordance with the law, provided the C forms comply with the legal requirements.

The High Court disposed of the petition with the direction for the petitioner to produce the correct C forms within the specified timeline, emphasizing that the revisional authority must re-examine the case in light of the legal provisions.