Concessional declarations in appeal require a factual finding on sufficient cause before relief can be granted or remand ordered.

Concessional Form XVII declarations produced for the first time in appeal could be considered only after the appellate authority recorded a factual finding that sufficient cause prevented their earlier production before the assessing authority. Because that foundational finding was not made, the remand could not be sustained on that basis, although setting aside the appellate order was justified to that extent. The matter was therefore sent back for fresh appellate disposal in accordance with law, with direction to first determine whether sufficient cause existed for the earlier non-production.

---

---

Issues: Whether form XVII declarations produced for the first time at the appellate stage could be entertained and whether the order remitting the matter was sustainable in the absence of a finding on sufficient cause for non-production before the assessing authority.

Analysis: The availability of the concession under the proviso to section 3(3) of the Tamil Nadu General Sales Tax Act, 1959 depended on the appellate authority first determining whether the assessee had been prevented by sufficient cause from producing the form XVII declarations at the earliest stage. The appellate authority had referred to the governing case law but had not recorded the necessary factual finding on that question. The revisional authority also proceeded without such factual determination. In the absence of that foundational finding, the remand could not be sustained, though the setting aside of the appellate order was justified to that extent.

Conclusion: The matter had to be sent back to the Appellate Assistant Commissioner for fresh disposal in accordance with law, after recording the required factual finding on sufficient cause.

Final Conclusion: The assessee succeeded to the extent of securing a remand for fresh appellate consideration, while the revisional order was sustained only insofar as it set aside the earlier appellate order.

Ratio Decidendi: When concessional declarations are produced for the first time in appeal, the appellate authority must record a factual finding on whether sufficient cause prevented their earlier production before granting or refusing relief.

---