Prescribes procedure that may be adopted for framing of assessment in cases of deficiency of Central Statutory Forms like ‘C’, ‘D’, ‘E-I’, ‘E-II’, ‘F’, ‘H’ etc

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..... olicy-I/VAT/2007-08/715-26 Dated: 30.01.2008 CIRCULAR NO. 13 OF 2007-08 Instructions/clarifications have been issued from time to time on framing of assessment under Central Sales Tax Act, 1956 for the Assessment Year 2005-06 and onwards due to deficiency of Central Statutory Forms like 'C', 'D', 'E-I', 'E-II', 'F', 'H' etc. It has come to notice that Assessing Authorities are not following .....

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..... of such forms. The application for extension should normally be filed along with Reconciliation Return in Form DVAT 51 of relevant quarter and the fact should have been mentioned clearly on DVAT 51 also. (iv) Assessing Authorities can consider the application for extension of time for submission of statutory forms for a quarter on merit as laid down in proviso to Rule 12(7) of Central Sales Tax .....

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..... essment of cases, pertaining to Assessment Year 2005-06 and those pertaining to I, II III quarters of Assessment Year 2006-07 may be taken up without further loss of time, where statutory forms are deficient. Recovery proceeding may be launched to recover the demand so created in such cases in accordance with the provisions of law. 3. The above instructions may be adhered to scrupulously. 4. .....

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