Directory filing requirement for third-party declarations upheld, allowing submission before assessment order is made.

The requirement under rule 30-A(1)(b) of the Andhra Pradesh General Sales Tax Rules to file the original manufacturer's declaration along with the return was treated as directory, not mandatory, because the declaration is issued by a third party and is not wholly within the dealer's control. On that reasoning, the declaration need not accompany the return strictly at filing and may be accepted if produced any time before the assessment order is made. The operative principle is that a procedural filing condition depending on third-party compliance should not defeat substantive compliance where the document is furnished before assessment.

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Issues: Whether the requirement in clause (b) of sub-rule (1) of rule 30-A of the Andhra Pradesh General Sales Tax Rules, that the declaration in original should be filed along with the return, is mandatory or directory, and whether such declaration can be received if filed before the assessment order is made.

Analysis: Clause (b) requires the selling dealer to send the declaration in original to the assessing authority along with the return prescribed under rule 15 or rule 17, as the case may be. The declaration itself is issued by the manufacturer, and its production is not within the exclusive control of the dealer. For that reason, the requirement of filing it along with the return was held not to be obligatory. The Court further clarified that the declarations may be filed at any time before the assessment order is made.

Conclusion: The requirement is directory, not mandatory, and declarations filed before the assessment order can be received.

Ratio Decidendi: Where compliance depends on obtaining a third-party declaration not exclusively within the dealer's control, a requirement to file it along with the return is directory and may be satisfied before assessment is completed.

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