9911796707
TMI Blog1998 (4) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... not produce such declaration form for exemption on account of sale to a registered dealer. M/s. Indian Potash Ltd., is a registered dealer and M/s. Indian Potash Ltd., was not given the declaration form. Therefore, at the time of assessment, the petitioner could not produce the declaration form which was later produced by the petitioner before the Board but the same was not accepted on the ground that the declaration form could not be admitted at the belated stage. Admittedly, in the instant case the petitioner could not give any sufficient cause for the purpose of non-production of declaration form in time. It is clear that the sales tax authorities of M/s. Indian Potash Ltd., withheld to issue declaration forms to it as a result of which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since it is the Revenue who had caused the delay and the Revenue is responsible for bringing about such a situation for which the petitioner could not produce the declaration forms at the relevant time, and if such delay is taken into account, the same will cause serious injustice to the petitioner and penalise the dealer for no fault of its own. 2.. Mr. Bose, the learned counsel appearing on behalf of the petitioner drew our attention to the decision of this Court reported in [1975] 36 STC 582 (Mohatta Brothers v. Additional Member, Board of Revenue), wherein their Lordships considering this aspect of the matter held that a dealer is entitled to file declaration forms along with the petition of appeal and the officer is empowered to acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acceptable because the same would cause serious injustice to the petitioner and penalise a dealer for no fault of its own. This will bring about a situation where a dealer has to suffer. 4.. Considering the very object and spirit of the Act, the Revenue cannot take any action which is contrary to the provisions of law. As soon as the purchase is made by a registered dealer, the registered dealer is entitled to get a declaration form. 5.. Accordingly, the order of the Tribunal and the Board is set aside. The respondent No. 1 is directed to admit the declaration forms and allow exemption and/or concession after the declaration forms are found to be correct and complete and valid, and such concession and/or exemption should be done within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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