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TMI Blog2019 (7) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... senabled him to file the Forms in time, the same can be accepted in terms of the proviso to Rule 12(7), albeit rule 12(7) prescribes a time limit of three months after the end of the period to which the declaration has to be filed, but that cannot be extended to decades. Prescribing three months time for furnishing declaration Forms may be directory but the same should be furnished within a reasonable time. However, in the present case, no such declaration Forms are furnished, but it is only permission sought to furnish such declaration Forms before the Assessing Authority beyond the period of limitation to file an appeal before the Authorities. The inordinate delay of decades cannot be condoned merely for the reason that the proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment orders. 2. The petitioner is a Company incorporated under the provisions of the Companies Act, 1956 inter alia engaged in the business of manufacturing and sale of lighting equipment, electrical equipment, tools, drills, wrenches, hammers and other automobile electric tools etc., 3. It is submitted that the petitioner during the year 1996-97 undertook an expansion programme in anticipation of high growth and market demand, however could not sustainably run its business and was referred to the Board of Industrial and Financial Reconstruction ( BIFR for short) on 18.07.2000. Subsequently, on 31.10.2001, the petitioner company was declared sick in terms of the Sick Industrial Companies (Special Provisions) Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od 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 within the aforesaid time, that Authority may allow declaration or certificate to be furnished within such further time as that authority may permit, submitted that the prescribed Authority is empowered to accept the statutory Forms even at this stage if the petitioner shows sufficient cause. 5. In support of his contentions, learned counsel has placed reliance on the ruling of this court in the case of Weir BDK Valves Vs. Asst. Commissioner of Commercial Taxes (Audit-1) and others in W.P.No.72328/2012 and connected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s prevented by sufficient cause from furnishing such declaration or certificate within the aforesaid time, that authority may allow declaration or certificate to be furnished within such further time as that authority may permit. 9. If the Assessing Authority is satisfied that the assessee was prevented from sufficient cause which disenabled him to file the Forms in time, the same can be accepted in terms of the proviso to Rule 12(7), albeit rule 12(7) prescribes a time limit of three months after the end of the period to which the declaration has to be filed, but that cannot be extended to decades. Prescribing three months time for furnishing declaration Forms may be directory but the same should be furnished within a reasonable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration Forms after decades. 11. In the judgment of Weir BDK Valves supra, the assessment order dated 25.05.2011 relating to the assessment year 2008-2009 and the consequential demand notices as well as the order passed by the Appellate Authority were challenged. The Appellate Authority has dismissed the appeal on the ground of limitation without accepting the declaration Forms submitted. Hence, this court allowed the writ petitions and restored the proceedings to the Assessing Authority to redo the assessment taking into consideration the statutory Forms/declaration Forms furnished by the petitioner. 12. However, in the present case, no such declaration Forms are furnished, but it is only permission sought to furnish such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further time cannot be withheld on the excuse that there is not express provision either in the statute or in the statutory rules for reopening the assessment. When the power is there and the facts are there demanding its exercise, the implementation must be done as a matter of course, on the doctrine of implied or ancillary powers. Where there is a power, and where there is a will, there will be a way. It is, however, unnecessary to pursue the line of discussion further, because the particular problem we are concerned with in the two cases before us is quite different. What we are asked to consider, and what we have been engaged in discussing so far, is whether an appellate authority has the same power as the assessing authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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