Appellate power to accept additional sales tax declarations can extend to F and C forms at the appellate stage.

The appellate authority under the Kerala General Sales Tax Act was stated to have coterminous powers with the assessing authority, so an appeal continues the assessment process and may permit consideration of additional evidence. On that basis, the Appellate Assistant Commissioner could receive F and C forms at the appellate stage and grant relief if the statutory conditions for extension of time and acceptance of the declarations were satisfied. Section 6A(1) of the Central Sales Tax Act was treated as not limiting that appellate power, and the authority could exercise corrective jurisdiction within the Act's framework.

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Issues: Whether the Appellate Assistant Commissioner could entertain F and C forms at the appellate stage and grant relief on that basis.

Analysis: The appellate power under section 34 of the Kerala General Sales Tax Act is wide enough to re-examine the assessment process and is coterminous with the power of the assessing authority. An appeal is a continuation of the assessment proceedings, and the appellate authority may consider additional evidence where the statutory conditions for extension of time and acceptance of the declarations are satisfied. Section 6A(1) of the Central Sales Tax Act does not curtail that appellate power, and the authority may exercise the necessary corrective power in appropriate cases within the framework of the Act.

Conclusion: The Appellate Assistant Commissioner was competent to receive the F and C forms at the appellate stage and to grant relief on that basis.

Ratio Decidendi: An appellate authority under a fiscal enactment, having coterminous powers with the assessing authority, may entertain additional evidence and invoke the statutory power to grant relief where the Act does not exclude such appellate consideration.

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