Late production of tax relief declarations can be considered on appeal if delay is justified and genuineness is shown.

Production of declarations and supporting certificates for claiming first-stage taxation relief was mandatory, but the statute did not restrict their filing only to the assessing authority. The appellate forum could late-produced forms if the dealer showed sufficient cause for earlier non-production and established their genuineness. The authorities erred by rejecting the forms solely because they had not been filed at the assessment stage without examining delay or authenticity. The matter required reconsideration on that basis, with an opportunity to justify the delay and prove the documents.

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Issues: Whether declarations in form ST-XXII-A could be taken into account at the appellate stage, and whether denial of their consideration solely because they were not produced before the assessing authority warranted interference.

Analysis: The governing provisions required production of certificates and supporting documents to claim the benefit of first-stage taxation and deduction from taxable turnover, but they did not confine such production only to the assessing authority. The requirement was mandatory as to production of the beneficial documents, yet the stage of production was not rigidly excluded at the appellate stage. The appellate forum could receive such documents if the dealer showed sufficient cause for the earlier non-production. The appellate authorities had declined to consider the forms merely because they were not filed before the assessing authority, without examining whether the delay was sufficiently explained or whether the documents were genuine. That approach was inconsistent with the settled principle that beneficial documents may be produced later, though the explanation for delay must be scrutinised more strictly where prior opportunities were available.

Conclusion: The issue was answered in favour of the assessee. The forms could not be rejected merely on the ground of late production, and the matter required reconsideration after allowing the assessee an opportunity to justify the delay and establish genuineness.

Ratio Decidendi: Where a statute makes production of beneficial documents mandatory for claiming tax relief, the requirement may still be directory as to the stage of production, and such documents can be entertained at a later stage if sufficient cause is shown for earlier non-production.

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