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TMI Blog2015 (12) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessing authority. Consequently, on this analogy the assessing officer committed an error in holding that he would not consider the Form, which has been filed after the stipulated period of three months. Looking from the another angle, Section 6 A (1) and the proviso to Rule 12 (7) of the Rules indicates that the period of three months can be extended and therefore it is not a mandatory provision making it obligatory upon the assessee to file the requisite forms within the stipulated period of three months. Forms can be filed even after the period of three months. In view of the aforesaid, we are of the opinion that the provisional assessment order cannot be sustained and is, accordingly, quashed. - Decided in favour of assessee. - Wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time. The Assessing Officer without considering the application for extension of time passed three provisional assessment orders dated 28th October 2015 for the months of April, May and June, 2015. The petitioner, being aggrieved, with these provisional orders has filed the present writ petition for its quashing. A preliminary objection was raised by the State contending that the petitioner has a remedy of filing an appeal under Section 55 of U.P. VAT Act and, therefore, the Court should not exercise its discretionary jurisdiction in entertaining the writ petition under Article 226 of the Constitution. In support of his submission, the Special Counsel for the State has placed reliance upon a decision of the Supreme Court in Untied Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order that has been passed on 28th October 2015, we are of the opinion that in the facts and circumstances of the present case, which would be referred hereinafter, it is appropriate for this Court to exercise its discretionary jurisdiction and entertain the writ petition. We, consequently, reject the preliminary objection. We find from the perusal of the impugned order that adjustment of Form C that was filed along with reply was not considered on the sole ground that it was filed after the stipulated period of three months, which period has been provided under Sections 6 A of Central Sales Tax Act, 1956 read with Rule 12 (7) of the Central Sales Tax (Registration and Turnover) Rules, 1957. We also find that the application of the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r From F or the certificate in Form E-I or From E-II shall be furnished to the prescribed authority within three months after the end of the period 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 form furnishing such declaration or certificate within the aforesaid time, that authority may allow such declaration or certificate to be furnished within such further time as that authority may permit. Section 6 A of the Central Sales Tax Act, 1956 provides that the Forms are required to be furnished before the assessing officer within the prescribed time or within such further time as the authority may permit. From t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instant case, some of the Forms were filed along with the reply, which were required to be considered by the assessing authority, which in the instant case has not been done and the assessing authority has rejected the same on a flimsy ground that the Forms were filed after the period of three months. Normally, assessment orders are passed after the end of financial year and Forms filed on or before the conclusion of the assessment order would be considered by the assessing authority. Consequently, on this analogy the assessing officer committed an error in holding that he would not consider the Form, which has been filed after the stipulated period of three months. Looking from the another angle, Section 6 A (1) and the proviso to Rule 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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