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TMI Blog2015 (4) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter is remitted back to the respondent only to the limited extent to decide the matter afresh after taking into consideration the reply of the petitioner dated 17.11.2014 along with Form-C, if it is within time. - Matter remanded back - Decided in favour of assessee. - W.P.Nos.7667 & 7668 of 2015 - - - Dated:- 18-3-2015 - S.Vaidyanathan J For the Appellant : Mr.Rajnish Pathiyil For the Respondents : Mr.Kanmani Annamalai, AGP(T) COMMON ORDER By consent, the Writ Petitions are taken up for final disposal at the time of admission itself. 2.Heard, Mr.Rajnish Pathiyil, learned counsel appearing for the petitioner and also Mr.Kanmani Annamalai, learned Additional Government Pleader (Taxes), who has taken notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te'. Notwithstanding anything contained in the foregoing paragraph and in Rule 5, the selling dealer may, instead of attaching the Form of declaration/ Certificate to the return in Form 1 keep it in his custody subjection to the condition that he submits all the Forms of declaration/ Certificate relating to the year at any time before the final assessment of the accounts of that year. Relying on the above provision, the learned counsel submitted that the petitioner can be permitted to produce the Declaration Form in Form-C before the final assessment of the accounts of that year. Unfortunately, without taking note of the above provision, the first respondent has straightaway passed the impugned order. Therefore, the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that he is not liable to pay any tax. 8. Taking into consideration of the above, as the Declaration Form in Form-C is now readily available with the petitioner and also the contention of the petitioner that if the same is allowed to be produced before the respondent, then, he will be able to substantiate that he is not liable to pay any tax at all and also the fact that the assessee can be permitted to produce the Declaration Form in Form-C, within five years from the assessment year, with sufficient reasons, I am inclined to set aside the impugned order and the matter is remitted back to the respondent only to the limited extent to decide the matter afresh after taking into consideration the reply of the petitioner dated 17.11.2014 alo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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