Belated C declaration forms may be accepted at first appeal if sufficient cause explains earlier non-production.

The first appellate authority under the Orissa Sales Tax Act, 1947 can receive belatedly filed "C" declaration forms where the assessee shows sufficient cause for earlier non-production. The appellate power under Section 23 is wide, and an appeal is treated as a continuation of the assessment proceeding; in the absence of any express restriction, Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 does not bar consideration of such material at the first appellate stage. The refusal to entertain the forms on the ground of lack of power was erroneous, and relief was available to the assessee.

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Issues: Whether the first appellate authority under the Orissa Sales Tax Act, 1947 had power to receive "C" declaration forms not produced before the assessing authority and grant relief where sufficient cause for earlier non-production was shown.

Analysis: The appellate power under Section 23 of the Orissa Sales Tax Act, 1947 is wide and permits confirmation, reduction, enhancement, annulment, or remand, with power to make further enquiry. An appeal is a continuation of the original assessment proceeding, and in the absence of any express limitation, Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 does not curtail the first appellate authority's power to consider declaration forms belatedly filed, provided the assessee explains the earlier non-production by sufficient cause. The Tribunal's power to admit additional evidence is broader, but that does not exclude the first appellate authority from considering such material when justice so requires.

Conclusion: The first appellate authority did have power to receive the "C" declaration forms if sufficient cause for their earlier non-production was shown. The refusal to entertain the forms on the ground of lack of power was erroneous and is set aside in favour of the assessee.

Ratio Decidendi: In sales tax appellate proceedings, declaration forms not produced before the assessing authority may be received at the first appellate stage where the assessee shows sufficient cause for prior non-production, because the appeal is a continuation of the assessment and the appellate authority's statutory powers are not expressly restricted.

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