2014 (1) TMI 1827 - HC - VAT and Sales Tax

Concessional rate of duty - absence of declaration form (Form C) - petitioner says that he has now obtained the photocopy of the counter part of the declaration forms from its seller together with a certificate appended thereto to be the true copy of the original - Held that - There is no dispute raised by the respondents authorities that no legality can be attached to such certificate issued by a competent authority. This Court, therefore, does not find any impediment on the part of the respondent authorities in taking into consideration the photocopy of the counter part of the declaration form when admittedly the original declaration have been destroyed in fire. The petitioner is permitted to submit the photocopy of the declaration forms issued by seller together with the certificate issued by the sales tax authority at New Delhi before the Revisional Board - petition allowed.

Summary

Issues:
1. Challenge to order denying concessional rate for inter-state sales due to loss of declaration forms in a fire.
2. Submission of photocopies of declaration forms with a certificate for consideration by authorities.
3. Compliance with prescribed formalities for submission of lost or destroyed declaration forms.

Analysis:
The petitioner challenged the order of the West Bengal Commercial Appellate and Revisional Board, which dismissed the original application for claiming a concessional rate for inter-state sales due to the loss of declaration forms in a fire incident. The authorities denied the claim citing the absence of declaration forms. The petitioner obtained photocopies of the declaration forms from the seller along with a certificate declaring them as true copies of the originals. The petitioner sought an opportunity to submit these documents for consideration by the authorities.

During the proceedings, the respondent authorities argued that there are prescribed formalities for submission of declaration forms in case of loss or destruction. They contended that unless these formalities are complied with, the declaration forms cannot be considered. However, the Court emphasized that if all necessary information required in the prescribed form is provided by the assessee, authorities should not be overly technical in denying the claim based on procedural grounds.

The petitioner presented a certificate from the Department of Trade and Taxes certifying the photocopies of the declaration forms as correct and genuine. The Court noted that the respondents did not dispute the legality of this certificate issued by a competent authority. Consequently, the Court found no impediment for the authorities to consider the photocopies of the declaration forms since the originals were destroyed in the fire.

In light of the above, the Court quashed and set aside the impugned order. The petitioner was granted permission to submit the photocopies of the declaration forms along with the certificate issued by the sales tax authority at New Delhi before the Revisional Board. The Board was directed to treat these submissions as compliant with the relevant provisions and to consider the petitioner's claim for the benefit of the concessional rate. The writ petition was disposed of with these observations, and the order was to be provided to the parties after being countersigned by the Registrar.