Belated C forms and reopening of assessment: statutory power to accept late filing includes ancillary authority to act effectively.

Section 8(4) of the Central Sales Tax Act permits belated furnishing of C forms on sufficient cause, and Rule 12(7) of the CST Rules cannot impose a restriction inconsistent with that statutory power. The note explains that where the authority is empowered to accept the declaration after time, it must also have the ancillary ability to reopen a completed assessment if needed to make that power effective. On that basis, a refusal to consider reopening solely on the ground that no power existed was erroneous, and the assessee's request had to be examined on sufficient cause.

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Issues: Whether the assessing authority could reopen a completed assessment to permit production of C forms on proof of sufficient cause, notwithstanding the view that no provision existed for reopening the assessment.

Analysis: Section 8(4) of the Central Sales Tax Act, 1956 expressly authorises the prescribed authority to allow the declaration to be furnished within further time for sufficient cause. Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 fixes a time-limit up to assessment, but the proviso to the rule cannot prevail over the statute to the extent it imposes a different test or inconsistent restriction. The earlier Full Bench view recognised that, where sufficient cause is shown, the authority must be able to take the consequential step necessary to give effect to that power, including reopening of the assessment where required.

Conclusion: The assessee was entitled to have the request for reopening considered on the touchstone of sufficient cause, and the refusal based on absence of power to reopen was erroneous.

Ratio Decidendi: A statutory power to permit belated filing of C forms for sufficient cause carries with it the ancillary authority to reopen the completed assessment so that the substantive power may be effectively exercised.

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