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TMI Blog2020 (12) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... R, BENZ CIRCLE, VIJAYAWADA [ 2005 (10) TMI 516 - ANDHRA PRADESH HIGH COURT ] , a Division Bench of the Andhra Pradesh High Court considered the question whether the proviso to sub-rule (7) of Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 enables a dealer to file C-Forms after making of the assessment by the competent authority and answered the question in the affirmative by holding that It shall be open to the dealer to produce the C forms even now before the assessing authority and the same shall be received, provided sufficient cause is shown by the petitioner for the belated filing of the C forms. The impugned orders passed by respondents 1 and 2 in respect of each of the petitioners herein are set a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere dismissed. 7. The orders passed by the 1st respondent are challenged in these two Writ Petitions on the short ground that after the appellate order was passed, in the residential house of the Proprietor of the respective petitioners, certain C-Forms had been located on 12.10.2020 which were earlier misplaced; and the details of the traced-out C-Forms are mentioned in para 6 of the affidavit filed in support of the respective Writ Petitions. 8. It is alleged that this fact was informed to the 2nd respondent on 14.10.2020 after the 2nd respondent had issued a notice dt.08.10.2020 asking the respective petitioners to pay ₹ 7,82,636/- and ₹ 4,10,854/- within 7 days. 9. A further contention is also raised that for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r consideration in these writ petitions is as to whether the proviso to sub-rule (7) of Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 (for short 'the Rules') enables a dealer to file C forms after making of the assessment by the competent authority. The question is not res integra but squarely covered by an authoritative pronouncement of this Court in RAJESWARI STONE POLISHERS v. STATE OF A.P. wherein the Division Bench speaking through Jeevan Reddy, J. (as his lordship then was) observed that sub-rule (7) of Rule 12 empowers the assessing authority to receive C forms even after making the assessment, provided the dealer satisfies the authority that he was prevented by sufficient cause from filing the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment can be postponed and if such postponement is not hit by the limitation, time can always be extended by the assessing authority in order to enable any dealer to produce the C forms and in case, if such C forms are not produced, it does not take away the right of the dealer to produce them even after making of the assessment order, provided a sufficient cause is shown. 14. This legal position is not disputed by the learned Special Counsel appearing for the respondents. The learned Special Counsel also agreed that in view of the settled legal position, the matter be remanded to the 1st respondent. 15. In this view of the matter, both these Writ Petitions are allowed; the impugned orders passed by respondents 1 and 2 in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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