Appellate acceptance of declaration form C after assessment upheld, with Tribunal's contrary view treated as legal error.

A declaration form C obtained after assessment could be accepted by the first appellate authority in appropriate cases. The Orissa High Court followed earlier decisions recognising that appellate power to receive the form exists, and treated the Tribunal's contrary view as an error of law. The matter should have been remitted to the assessing authority for fresh consideration in accordance with law, and the issue was answered in favour of the dealer and against the department.

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Issues: Whether declaration form C secured after assessment could be accepted by the first appellate authority.

Analysis: The reference was answered by following earlier decisions of the same Court holding that, in appropriate cases, the appellate authority has the power to accept the declaration form. The contrary view taken by the Tribunal was treated as an error of law, and the matter ought to have been sent back to the assessing authority.

Conclusion: The issue was answered in favour of the dealer and against the department, and the matter was remitted for fresh orders in accordance with law.

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