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TMI Blog2015 (8) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... sequence for the disposal of the present Writ Petitions, as we are concerned with the core issue as to whether there was a failure on the part of the Writ Petitioners to submit the statutory declaration forms and if there is a failure, whether they had violated any provision of law to be mulcted with tax liability in respect of each assessment year. 2. For the sake of convenience, we are now taking up the facts in relation to W.P.No.7260 of 2015. 3. The assessee in W.P.No.7260 of 2015 is engaged in the manufacture and sale of automotive tyres and tubes and other rubber products. They have manufacturing facilities in nine locations in different States and its sales office spread across the country. The petitioner has been filing monthly VAT returns under the Puducherry VAT Act, 2007 and the Rules in Form I as prescribed under Rule 5(1) of the Central Sales Tax (Pondichery) Rules, 1967. There is no dispute on these facts. Insofar as the present case is concerned, on 10.12.2014, the Commercial Tax Officer issued a notice in the following manner: "Take notice that, as per the Rule 52 read with Section 54 of the PVAT Act, 2007, you have to the file "Form CC" before 30th September of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stating that this process is time consuming. 7. For better clarity, we set out hereunder the details of the reply dated 19.2.2015 submitted by the assessee: ".... with the above network, we hope the department will understand the hardships being faced in collecting C-Forms and F-Forms. We have been making our regular and continuous efforts in collecting the Forms and reconciling the forms with our voluminous transactions. With great efforts, we have collected most of the Forms as per our reported turnover and ready to submit to the department. As a unique practice, in Pondicherry Department has advised the Assessees to submit the collected C Forms and F Forms through uploading in the department's website. As advised by the Department, we have started uploading received C-Foms in the website, and, we are happy to inform that, we have successfully completed the job for 2 Assessment years, viz., 2010-11 & 2011-12. We are in the process of uploading the Forms for remaining years and putting all round efforts. Hence, we submit to inform that, the process is time consuming due to huge volume of data and dependability on unrestricted internet access. Inspite of putting one dedicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the details in the departmental server. So, we may be provided ample time to upload the details considering the huge volume of data involved in each financial year. We request our goodselves to grant reasonable time for uploading of the details online. While acknowledging our earlier replies (in response to Your Notices), the AO has granted only 2 weeks time extension, which is not sufficient, considering the huge volume of data, number of financial years involved. Considering the time required to upload the details in the server for each financial year we request you to give at least 3 months time to complete the details as per the requirement of the department. Alternatively we may be allowed to submit the original forms with statutory form details manually. Hence, we kindly appeal to our Hon'ble Authority to grant an extension of minimum 3 months time to complete the job. We assure to put all round efforts to expedite the job, to ensure early completion. Otherwise, we request the Department to accept manual submission of Forms. We solicit your support and consideration in granting 3 months additional time for submitting the online details in the departmental server and o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment. Fortunately, for the Writ Petitioner in W.P.No.7260 of 2015, the counter affidavit filed by the Department comes in aid, which states the contrary. The relevant portion of the said counter reads as follows: "16. I submit that in order to assess the CST turnover for the assessment year 2010-11, the respondent herein has issued notice vide dated 10.12.2014 to the petitioner to produce the required declaration in Form-C and F etc., so as to claim concession/exemption under the CST Act. However, the petitioner has not furnished the declaration in Form-C and F etc. in support of the claim of concession/exemption. Hence, the respondent has again sent another notice dated 22.1.2015. Further, I submit that the petitioner has not responded to the above said notices and as such the respondent has sent final notice to the petitioner with instructions to submit the delcaration forms on or before 19.2.2015 failing which order will be passed accordingly and no further extension of time will be considered. However, the petitioner has again leniently sought for another six months time vide letter dated 19.2.2015 to furnish the requisite declaration forms. However, the respondent in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the buyer gives the original and duplicate in physical form. In some States, they still continue to issue the declaration forms in printed version and therefore, in the absence of any specific rule in the Pondicherry VAT Rules or in the Central Sales Tax Rules, the insistence by the Department that all these declaration forms should be uploaded online is an onerous condition, not required by law and as and when the original declaration forms are submitted at the time of assessment, they refused to accept such forms, despite the data already uploaded as required by the Department. Hence, the impugned order issued declining to extend the exemption/concession only on the ground that the dealer failed to submit the declaration forms online is bad. 17. Mr.T.Murugesan, learned Special Government Pleader (Pondy), appearing for the respondent submits that as against the impugned order, the petitioners have a right of appeal and the petitioners may file an appeal. He further submits, on instruction from the Officers present in Court, that the respondent is in the process of amending the Rules and it should be issued shortly. He further submits that if the assessees have produced the da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer, means the authority for the time being competent to assess the tax payable by the dealer under this Act. (3) Nothing contained in sub-section (2) shall preclude reassessment by the assessing authority on the ground of discovery of new facts or revision by a higher authority on the ground that the findings of the assessing authority are contrary to law, and such reassessment or revision may be done in accordance with the provisions of general sales tax of the State. 8. Rates of tax on sales in the course of inter-State trade or commerce:-- (1) Every dealer, who in the course of inter-State trade or commerce, sells to a registered dealer goods of the description referred to in sub-section(3); shall be liable to pay tax under this Act, which shall be three per cent, of his turnover or at the rate applicable to the sale or purchase of such goods inside the appropriate State under the Sales Tax Law of that State, whichever is lower; (2)......... (3)........ (4) The provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on (2) of section 6 or declaration prescribed under sub-section (1) of section 6-A or subsection (4) of section 8 may be obtained, the manner in which such forms shall be kept in custody and records relating there to maintained and the manner in which any such form may be used and any such certificate or declaration may be furnished; (ee) the form and manner in which, and the authority to whom, an appeal may be preferred under sub-section[3-H] of section 7, the procedure to be followed in hearing such appeals and the fees payable in respect of such appeals; (f) in the case of an Undivided Hindu Family, association, club, society, firm or company or in the case of a person who carries on business as a guardian or trustee or otherwise on behalf of another person, the furnishing of a declaration stating the name of the person who shall be deemed to be the manager in relation to the business of the dealer in the State and the form in which such declaration may be given. (g) the time within which , the manner in which and the authorities to whom any change in the ownership of any business or in the name, place or nature of any business carried on by any dealer shall be furnished. Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to which the declaration or the certificate relates: Provided that if the prescribed authority is satisfied that the person concerned was prevented by sufficient cause from furnishing such declaration or certificate with in the aforesaid time, that authority may allow such declaration or certificate to be furnished within such further time as that authority may permit." (emphasis supplied) 20. Sections 6A and 8(4) of the Central Sales Tax Act provides that the assessee should furnish the declaration within the prescribed time. The proviso to Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 provides that if the prescribed authority is satisfied with the sufficient cause shown by the assessee, he may allow the assessee to furnish the declaration within such further time. Rule 14(4) of the Central Sales Tax (Pondicherry) Rules, 1967 provides that the assessee can submit all the forms of declaration relating to the year at any time before the final assessment of the accounts for that year. 21. A reading of the above provisions makes it clear that there is no provision for the present under the Puducherry Value Added Tax Rules to submit the declaration fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules for the purpose of change over to electronic form and it should be issued shortly. They further states that if the assessees have uploaded the data sheets containing details of the 'C' forms in support of the invoices, which assessees are wiling to do voluntarily, the Department is willing to accept the same and proceed with the assessment on the basis of the 'C' forms to be submitted in physical form at the time of assessment. 25. The Department's insistence that it should be uploaded online is not in consonance with any of the Rules either under the Central Sales Tax Rules or Puducherry Value Added Tax Rules. Since it is not in dispute that each of the assessee except the cases where there is objection have already submitted their original declaration forms, whether C, F or I, as the case may be, before the Assessing Authority, he is bound to take the same for completing the assessment without insisting on uploading the declaration forms in electronic format. 26. Assuming there is a delay, we find no reason why it should not be condoned in the light of the decision in the case of State Of H.P. and others vs Gujarat Ambuja Cement Ltd. and another repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rightfully entitled to should be extended to the assessee without harping on technicalities. The impugned orders passed against the petitioners in the above Writ Petitions proceeded on the premise that no statutory declaration forms had been submitted, because the same had not been uploaded in electronic form, which reason is not found in the impugned order but can be culled out from correspondence. It is a clear error on the part of the Competent Authority. The department has exceeded its jurisdiction in imposing a condition not provided by law. 28. We also find that the plea of alternate remedy raised by Sri.T.Murugesan, learned Special Government Pleader (Pondy) cannot hold water in the facts of the present case, as we find that the impugned orders have been passed in breach of the provisions of the Act. 29. We, therefore, pass the following order: All the above Writ Petitions are allowed and the impugned orders are set aside and the Assessing Officer is directed to proceed with the assessment afresh after receiving the statutory declarations in physical form and complete the assessment. No costs. Consequently, connected Miscellaneous Petitions are closed. 30. Mr.C.Nataraja ..... X X X X Extracts X X X X X X X X Extracts X X X X
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