Appellate acceptance of E-I and E-II forms allowed where sufficient cause explained for earlier non-production.

A statutory requirement to file E-I and E-II forms before the assessing authority does not oust the appellate authority's power to receive them later. That power may be exercised only on a showing of sufficient cause for the earlier non-production, and the assessee satisfied that test by explaining the delay and filing the forms with an affidavit at the appellate stage. The refusal to accept the forms was therefore incorrect, and the issue was answered in favour of the assessee and against the Revenue.

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Issues: Whether E-I and E-II forms not produced before the assessing authority could be accepted at the appellate stage on a showing of sufficient cause.

Analysis: The reference turned on the construction of the statutory scheme requiring production of the relevant forms before the assessing authority. The Court applied the principle that the words requiring production before the first assessing authority do not exclude the appellate authority's power to receive the forms in appeal. That power is not automatic and can be exercised only where the dealer establishes sufficient cause for the earlier -production. On the facts, the assessee had sought time and explained that the forms could not be procured earlier because the concerned chief executive was unavailable, and the forms were produced along with an affidavit at the appellate stage. This constituted sufficient cause for condoning the delay.

Conclusion: The appellate authority had the power to accept the E-I and E-II forms at the appellate stage, and the refusal to do so was incorrect. The questions were answered in favour of the assessee and against the Revenue.

Ratio Decidendi: A statutory requirement to file supporting forms before the assessing authority does not deprive the appellate authority of jurisdiction to accept them later, provided the assessee demonstrates sufficient cause for the earlier non-production.

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