Belated declaration forms can still support tax exemption where delay was caused by the Revenue, not the dealer.

Belated declaration forms may be admitted for exemption or concessional sales tax treatment where the dealer's delay is caused by the Revenue's own withholding of the forms and not by any negligence of the assessee. The Calcutta High Court reasoned that a dealer should not be penalised for non-production attributable to the issuing authority, and that a contrary reading would defeat the object and spirit of the statute. The later-obtained forms were therefore treated as valid and admissible for claiming exemption or concession.

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Issues: Whether declaration forms obtained at a belated stage could be admitted for the purpose of granting exemption or concessional rate under Rule 27A(9) of the Bengal Finance (Sales Tax) Act, 1941.

Analysis: The declaration forms were not produced at the time of assessment because the issuing authority had withheld them from the registered dealer from whom they had to be obtained. The delay in production was thus not attributable to any lapse or negligence of the assessee. A dealer should not be penalised for non-production of forms caused by the Revenue's own default, and a construction that leads to such injustice would defeat the object and spirit of the statute. The forms, once obtained, were therefore liable to be treated as valid and admissible.

Conclusion: The belated declaration forms were admissible, and the assessee was entitled to exemption or concession on their basis.

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