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TMI Blog2001 (7) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 1957 for production of accounts relating to the year 1976-77 on November 1, 1977. The petitioner applied for adjournment on the date fixed which was allowed. Subsequently, it took further adjournments and it was specifically informed to produce the accounts with all supporting documents on October 22, 1979 failing which assessment was to be completed ex parte. Although further opportunity was given to it to produce the accounts with supporting documents, it failed to produce the same. Ultimately the Sales Tax Officer completed the assessment to the best of his judgment on materials available on record by his order dated December 22, 1979. Against the said order, the petitioner filed Sales Tax Appeal No. AA. 12-C(SA-III-C) of 1979-80 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion forms which were not furnished before the assessing authority. We may hasten to add here that the Sales Tax Tribunal as the second appellate authority is authorised to receive additional evidence (which may include "C" declaration forms) by virtue of rule 61 of the Orissa Sales Tax Rules, 1947 (hereinafter referred to as "the Rules") which provision is practically in the same terms as provided in order 41, rule 27 of Civil Procedure Code. The contention of the department is that rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 prohibits reception of "C" declaration forms at the first appellate stage. In view of such contention, it would be profitable to quote the aforesaid provision which reads as under: "1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it or cause further enquiry to be made by the Assistant Sales Tax Officer, or the Sales Tax Officer, as the case may be. 5.. Perusal of the aforesaid appellate provision would show that the power of the first appellate authority is quite wide inasmuch as it can confirm, reduce, enhance or annul the assessment or direct the assessing officer to make further enquiry or pass such order as he thinks fit. That power includes the power of setting aside the assessment and remanding the matter. There is absolutely no limitation as to the exercise of its power. In absence of any such limitation, there is no reason to deny the first appellate authority the power to entertain a prayer of the assessee to consider "C" declaration forms provided the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forms in support of its claim of deduction. A liberal attitude should be taken because law permits in certain cases exemption/deduction/concession subject to filing of declaration forms. If declaration forms are produced it would be equitable and proper to accept the forms and grant concession/deduction/exemption. However, where the assessee is negligent, callous and does not place materials to show that effort was made to get the declaration forms, the situation would be different. When the assessee offers plausible explanation, then the taxing authorities would not be justified in refusing to accept the declaration forms. 7.. In the case at hand, the petitioner did not produce the "C" declaration forms before the assessing authority. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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