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TMI Blog2016 (1) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... and determined the same. However, for want of form C and form I, the respondent adopted higher rate of tax at 14.5 per cent, which in my view, cannot be sustained in view of a circular dated February 1, 2000 issued by the Commissioner of Commercial Taxes, Chennai. The writ petition is allowed by setting aside the impugned orders dated December 16, 2015 and January 21, 2016 and directing the respondent to accept form I filed by the petitioner on January 19, 2016 for the sales made to "SEZ" for the assessment year 2011-2012 and pass orders afresh in accordance with law. - W.P. No. 3080 of 2016 and W.M.P. No. 2532 of 2016 - - - Dated:- 28-1-2016 - K. Kalyanasundaram, J. For the Appellant : R. Senniappan For the Respondents : S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry 19, 2016 requesting the respondent to revise the order. However, the respondent refused to pass the revised order. 3. The learned counsel appearing for the petitioner submitted that in an identical circumstances, the Commissioner of Commercial Taxes, Chennai, issued a circular dated February 1, 2000, by stating that instead of driving the assessee to go on appeal for re-opening and considering the C forms filed at the time of hearing the appeal, the assessing officer themselves may reopen the cases admitting the new C forms and passing the revised assessment order upon verifying the correctness and genuineness of the same. While such being the scenario, the action of the respondent in not passing the revision order is arbitrary and il ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 12(7) of the CST (R T) Rules, under the proviso of the said rule, the power is vested with the prescribed authority to allow such declaration forms/certificates to be furnished within such further time on being satisfied that the person concerned was prevented by sufficient cause from furnishing such declaration forms/certificates within the time prescribed in the said Rules. 8. The facts which are not disputed in the cases on hand show that the petitioner is regularly filing their monthly returns and complying with the statutory requirements. The respondent has also accepted the turnover reported by the petitioner as correct and determined the same. However, for want of form C and form I, the respondent adopted higher rate of tax at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ases, admit the new C forms, check on their correctness and genuineness, and pass revised assessment orders, as long as the period does not exceed the period of limitation. Thus the instruction insists that 'sufficient cause' spoken of section 8(4) is sufficient cause which appeals to the mind of the authority concerned and which enables it to allow further time without bothering about any onus on the assessees. Hence, even if the dealer fails to explain the reason for the delay, the respondent has to independently apply his mind and decide about the C forms, without insisting the onus on the assessee. 9. The abovesaid circular itself has been based on the basis of Arulmurugan's case [1982] 51 STC 381 (Mad) [FB] : CDJ 1982 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscussing so far, is whether an appellate authority has the same power as the assessing authority to allow further time for accepting C forms, and not how and by what process the assessing authority itself could exercise the power after the completion of the assessment. 20. We may now turn to the facts of each of the two individual references before us. In both the cases, the assessee concerned did not file C forms with the assessing authority before the completion of the assessments. Naturally, therefore, the turnovers in question were charged to tax at the rate of 10 per cent, instead of at the concessional rate of four per cent Both the assessees appealed against their respective assessments. In both the cases, leave to file the rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aded with a finding by the Tribunal that there has been sufficient cause, leaving the scrutiny of the C forms alone to be undertaken on remand. The Tribunal may, if satisfied about the sufficient cause set aside even the assessment order, and direct the assessing authority to re-do the assessment, in which event there would be no occasion for the assessing authority to go into any question of 'delay' in filing the C forms, for with the setting aside of the assessment the whole thing is once again at large. It is needless to add that whatever has been stated by us as respects the Tribunal's power and the modes of its exercise apply, mutatis mutandis, to the Appellate Assistant Commissioner in like situations occurring in the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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