Appellate acceptance of late C Forms upheld where rules did not fix rigid filing time and no laches was shown.

Section 8(4) of the Central Sales Tax Act and Rule 6 of the Central Sales Tax (Mysore) Rules did not make the time for producing declaration forms inflexible. The appellate authority, exercising plenary powers to correct assessment errors and do what ought to have been done originally, could accept genuine and complete C Forms produced at the appellate stage where the assessee was not shown to be guilty of laches. It could either remit the matter or itself grant the concessional rate. Revisional interference was therefore unwarranted, and the order setting aside the appellate decision was without jurisdiction.

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Issues: Whether the appellate authority could accept and act upon C Forms produced for the first time at the appellate stage, and whether the revisional authority was justified in setting aside the appellate order as illegal or without jurisdiction.

Analysis: Section 8(4) of the Central Sales Tax Act, 1956 requires the dealer to furnish the prescribed declaration in the prescribed manner, but the statute does not itself fix the time for production. Rule 6 of the Central Sales Tax (Mysore) Rules, 1957 ordinarily requires annexure of the forms to the return, yet its proviso permits delayed submission at any time before assessment. The substance of the requirement is the furnishing of the information contained in the forms for completion of assessment, not merely their physical attachment to the return. The appellate authority has plenary power under section 20(5) of the Mysore Sales Tax Act, 1957 to correct errors of the assessing authority and to do what ought to have been done originally. Where the assessee was not shown to be guilty of laches and the forms were genuine and complete, the appellate authority could either remit the matter or itself grant the concession. On that footing, the revisional interference under section 21 was unwarranted.

Conclusion: The appellate authority was competent to receive the C Forms and allow the concessional rate, and the revisional order setting aside that decision was without jurisdiction.

Ratio Decidendi: Where the statute and rules do not make the time of production of declaration forms inflexible, and the assessee is not guilty of laches, the appellate authority may accept the forms at the appellate stage and grant the statutory concession; revisional interference is not justified merely because the forms were not filed before the original assessment.

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