Belated C forms may be accepted in appeal on proof of sufficient cause, and the appellate authority can decide the issue itself.

An appellate authority hearing an appeal under the Central Sales Tax law may receive belated C forms where sufficient cause is shown. Rule 12(7) permits post-assessment filing on that basis, section 19(4) of the Andhra Pradesh General Sales Tax Act allows the appellate authority to inquire as it thinks fit, and the appellate regulations also permit additional evidence in appeal on corresponding conditions. A construction confining this power only to the assessing authority would create unnecessary multiplicity of proceedings and be inconsistent with the statutory scheme. The appellate authority may decide sufficient cause itself or remit the matter for further factual inquiry.

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Issues: Whether the appellate authority, in an appeal against an assessment under the Central Sales Tax law, has power to receive C forms filed belatedly on proof of sufficient cause.

Analysis: The proviso to rule 12(7) permits C forms to be furnished after assessment if sufficient cause is shown. Section 19(4) of the Andhra Pradesh General Sales Tax Act empowers the appellate authority to make inquiry as it thinks fit, and regulation 11 of the Appellate Tribunal Regulations expressly permits additional evidence in appeal on conditions substantially corresponding to the proviso. A narrow construction confining the power only to the first assessing authority would create unnecessary multiplicity of proceedings and would not serve the statutory scheme. The appellate authority may itself decide the question of sufficient cause or remit the matter to the assessing authority where further factual inquiry is needed.

Conclusion: The appellate authority has power to receive C forms tendered before it on proof of sufficient cause, and the contrary view was incorrect.

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