Late-produced Form C declarations may be accepted on sufficient explanation; appellate authorities must examine the reasons before rejection.

A duplicate Form C declaration supporting concessional central sales tax may be entertained at the appellate stage if the assessee gives a sufficient explanation for not producing it earlier, including loss of the original in transit. Rule 6(d) of the Central Sales Tax (Orissa) Rules, 1957, as amended, contemplates acceptance of a duplicate declaration in such circumstances subject to the prescribed certificate. The appellate authority cannot reject the declaration solely because it was not attached to the return or filed before assessment; it must first examine whether justifiable reasons exist for the late production. On that basis, the Tribunal was not justified in refusing to consider the Form C declaration without that enquiry.

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Issues: Whether a duplicate declaration in Form C produced for the first time at the appellate stage could be rejected outright for want of attachment to the return, or whether the appellate authority had to examine whether justifiable reasons existed for its late production.

Analysis: The assessment turned on a claim for concessional central sales tax supported by Form C. The declaration was not filed before the assessing authority because the original form had been lost in transit and a duplicate was later obtained. Rule 6(d) of the Central Sales Tax (Orissa) Rules, 1957, as amended, contemplated acceptance of a duplicate declaration in such circumstances, subject to the prescribed certificate. The controlling legal principle was that a declaration first produced at the appellate stage is not inadmissible merely because it was not filed with the return or before assessment; the appellate authority may entertain it if the assessee furnishes a sufficient explanation for the delay and the authority is satisfied on the facts.

Conclusion: The Tribunal was not justified in rejecting the Form C declaration at the first appellate stage without first examining whether there were justifiable reasons for its late production.

Ratio Decidendi: A declaration supporting concessional tax treatment may be accepted at the appellate stage if the assessee shows sufficient justification for not producing it earlier, and it cannot be rejected solely because it was not attached to the return or filed before assessment.

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