Acceptance of additional declaration forms at appeal stage depends on compliance with rule 61 and correct factual assessment.

Additional declaration forms may be accepted at the appellate stage where the requirements of rule 61 of the Orissa Sales Tax Rules, 1947 are satisfied. The Tribunal erred by proceeding on an incorrect factual assumption that the forms had been taken back and not resubmitted, and by failing to assess the request in the proper factual perspective. On that basis, the refusal to accept the assessee's 'C' declaration forms was not justified.

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Issues: Whether the Tribunal was justified in refusing to accept the 'C' declaration forms as additional evidence.

Analysis: The assessee sought to produce correct declaration forms at the appellate stage. The first appellate authority and the Tribunal proceeded on the basis that adequate opportunity had been available below, but the Tribunal incorrectly assumed that the forms had been taken back and not resubmitted. In appropriate cases, additional declaration forms may be accepted at the appellate stage if the requirements of rule 61 of the Orissa Sales Tax Rules, 1947 are satisfied. The Tribunal, having failed to examine the request in the proper factual perspective, did not lawfully reject the prayer for acceptance of the forms.

Conclusion: The Tribunal was not justified in refusing to accept the 'C' declaration forms submitted by the assessee.

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