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TMI Blog2018 (9) TMI 1709X X X X Extracts X X X X X X X X Extracts X X X X ..... , by accepting the 'C forms'. Since the submission of 'C form' and acceptance thereon is not going to have an effect on the taxable turnover, as provided under the Act, this Court directs that the respondents, more particularly, the second respondent is to consider the representation of the petitioner, dated 27.04.2009 and accept the 'C form' and thereafter, pass appropriate orders / revised assessment orders, on merits - petition allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner, dated 27.04.2009, is concerned, it is the stand of the respondents that nearly after a lapse of four years, the petitioner, by way of the said representation, has sought for revision of assessment, which is not permissible under law. Since the assessment itself is over, the learned Additional Government Pleader would attempt to submit that, the remedy available to the petitioner is to prefer an appeal before the appropriate authority and therefore, he prays for dismissal of the present writ petition. 6. At this juncture, the learned Counsel for the petitioner drew the attention of this Court to the Circular of the Commissioner of Commercial Taxes in Acts Cell-1/12975/2011, dated 28.02.2011, where an instruction was given to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the instructions scrupulously. Despite issue of circulars, several representations are still received in this office that some Assessing Officers are insisting the dealers to prefer appeals and seek legal remedy. The declaration Forms / Certificates have to be accepted on remand by the appellate authorities and only to save the trouble of prolonging the issue, the Assessing Officers were instructed to accept the same and revise the assessments. Hence, all the Assessing Officers may be strictly instructed to accept the C, D, EI, E-II and F forms, even after passing final assessment orders and to revise the assessments under Section 55 of the Tamil Nadu General Sales Tax Act, 1959. Similarly, representations are received in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment of the petitioner, by accepting the 'C forms'. 8. Moreover, a Full Bench of this Court, in a similar issue, in the decision reported in CDJ-1982-MHC-132, in the case of State of Tamil Nadu v. Arulmurugan and Company, which was subsequently upheld by the Hon'ble Apex Court in the decision reported in AIR-1994-SC-2364, in the case of State of A.P. etc., v. M/s.Hyderabad Asbestos Cement Production Ltd., etc., has held the assessee is entitled to submit the 'C forms' even in the appellate stage. This decision was subsequently followed by a learned Single Judge of this Court in an unreported judgment in the case of Tvl.Sivasakthi Fireworks, Sivakasi v. Commercial Tax Officer, Sivakasi, in W.P.(MD)No. 1621 of 2005, da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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