2017 (1) TMI 579 - HC - VAT and Sales Tax

Revision of order of assessment - denial on the ground that only an appeal would lie against the said order - Held that - A bare reading of the proviso to Section 8(4) and Rules 12(7) would show that the Assessing Officer i.e., the first respondent has jurisdiction to accept C Forms, even after expiry of the prescribed period of time for submission of C Forms, which is three months, after the end of the period to which the declaration or the certificate relates. This power the first respondent is to exercise, if he is satisfied that the person concerned, i.e., the assessee, was prevented by sufficient cause from furnishing such declaration or Certificate within the time frame stipulated for the said purpose - the first respondent appears to be under a misapprehension that he has no such power - the first respondent will reconsider the request of the petitioner firm afresh, and pass an order, therafter, with respect to the request made upon due opportunity being given in that behalf - petition dismissed - matter on remand.

Summary

Issues:
1. Petitioner challenges the respondent's refusal to revise an assessment order.
2. Interpretation of provisions allowing acceptance of C Forms beyond the prescribed period.
3. Application of relevant case laws on the issue of accepting C Forms.

Analysis:
1. The petitioner firm contested the respondent's decision not to revise an assessment order, arguing for a concessional tax rate under Section 8(1) of the Central Sales Tax Act, 1956. The petitioner claimed that due to delayed receipt of C Forms, they couldn't be submitted to the Assessing Officer within the stipulated time frame. The petitioner relied on the proviso to Section 8(4) of the Act and Rule 12(7) of the Central Sales Tax Rules, asserting that the Assessing Officer could accept C Forms beyond the prescribed period upon showing sufficient cause. The petitioner alleged that the respondent failed to consider these provisions, leading to an erroneous order.

2. The petitioner cited judgments like Vispro Foundary Engineers Limited Vs. Commercial Tax Officer and Tata Global Beverages Limited Vs. The Commercial Tax Officer to support their argument that the Assessing Officer has the authority to accept C Forms even after the prescribed time limit if sufficient cause is demonstrated. The court examined the relevant provisions of Section 8(4) and Rule 12(7) of the Act, emphasizing the Assessing Officer's discretion to allow late submission of C Forms based on valid reasons.

3. The court noted that the Assessing Officer misinterpreted his powers, erroneously believing that he lacked the authority to accept C Forms beyond the specified timeframe. Consequently, the court set aside the impugned order, directing the respondent to reconsider the petitioner's request and issue a fresh order after affording the petitioner an opportunity to present their case. The court scheduled a date for the petitioner's representative to appear before the Assessing Officer for further proceedings, ensuring a fair review of the matter in accordance with the law.