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TMI Blog1987 (2) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... iness in manganese ore and iron ore. For the assessment year 1975-76, it was assessed by the Sales Tax Officer, Cuttack, after disallowing its claim for concessional rate of tax as it had failed to produce the necessary declaration forms and certificates. The Assistant Commissioner of Sales Tax confirmed the assessment order on appeal by the dealer. The Tribunal on further appeal held that the period of 16 days allowed to the dealer to collect the C forms and E-I certificates from different places was undoubtedly too short and that some more time ought to have been allowed. In short, the Tribunal held that sufficient opportunity was not afforded to the dealer to produce the necessary documents in support of its claim for concessional rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sold to the Government, not being a registered dealer, a certificate in the prescribed form duly filled and signed by a duly authorised officer of the Government: Provided that the declaration referred to in clause (a) is furnished within the prescribed time or within such further time as that authority may, for sufficient cause, permit." Sub-section (1) provides that sale of goods to Government and registered dealers is liable to tax at the rate of 4 per cent only provided the requirements of sub-section (4) are complied with. Sub-section (2) of section 9 provides: "Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, reassess, collect and enforce payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred to rule 27(2) of the Orissa Sales Tax Rules which reads as follows: "A dealer who wishes to deduct from his gross turnover the amount of a sale on the ground that he is entitled to make such deductions.....shall furnish a declaration in form XXXIV to the Sales Tax Officer before the completion of the assessment of the period to which the claim relates." 5.. On a reference to these provisions, the Tribunal took the view that when the assessee could not get sufficient opportunity to file the necessary declaration forms and certificates before the assessing officer, the Assistant Commissioner was also competent to consider the same which were filed before him. In this view of the matter, it has directed the appellate authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or where the assessee was prevented to furnish the same within the permissible time due to unavoidable circumstances and held that the assessing officer was justified in rejecting the prayer of the dealer for further adjournment. The Tribunal took a contrary view that since sufficient time was not allowed by the assessing authority to the dealer to enable it to obtain the declaration forms and the certificates from a large number of its customers at various distant places, the Tribunal was entitled to admit additional evidence under rule 61, as the first appellate authority had refused to admit the evidence on a wrong view. 7.. The Tribunal relied upon the case of State of Tamil Nadu v. Chellaram Garments (P.) Ltd. [1979] 44 STC 239 (Mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Orissa Sales Tax Act, 1947. In that case also, the declaration forms were not furnished at the original stage, and on a reference to the provisions of the Act and the Rules it was observed that there was no provision in them to the effect that declarations not furnished at the original stage could not be produced later. Therefore, in the absence of any such prohibition, they can be certainly produced as evidence before the first appellate authority as well as, in appropriate cases, before the Tribunal in second appeal after complying with the requirement of rule 61 of the Orissa Sales Tax Rules and it is in the discretion of the appellate authority to accept such evidence. 10.. No provision was brought to our notice that the additi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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