Belated C forms and F forms may be accepted after assessment if sufficient cause is shown, subject to limitation constraints.

Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 empowers the assessing authority to accept C forms or F forms even after assessment if the dealer shows sufficient cause for not filing them in time. The rule contains no fixed outer time limit, so belated forms may be received after the assessment order or demand notice where sufficient cause is established. However, assessment cannot be kept pending indefinitely merely to await those forms, especially where limitation would be affected. Belated filing cannot be rejected solely because it occurred after assessment; the authority must first examine sufficient cause and then proceed according to law.

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Issues: Whether C forms or F forms can be received after assessment or after the demand notice, and whether the assessing authority must consider belated filing on the basis of sufficient cause.

Analysis: Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 confers power on the assessing authority to receive the prescribed forms even after assessment, if the dealer shows sufficient cause for not filing them within time. The rule does not prescribe a fixed outer limit for such filing. The absence of a time limit means the forms may be received after the assessment order as well, but only on satisfaction of sufficient cause. At the same time, assessment cannot be indefinitely postponed merely to await production of the forms where such postponement would run into limitation.

Conclusion: Belated filing of C forms or F forms cannot be rejected merely because they were filed after assessment or after the demand notice. The authority must consider whether sufficient cause is shown and, if so, receive the forms and pass further orders according to law.

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