Belated Form F may still justify concessional levy where the declaration's delay is sufficiently explained and relief remains substantive.

Belated filing of Form F could still support concessional levy where the statutory declaration was necessary for the claim and depended on the cooperation of the other dealer, not solely on the assessee. The 90-day filing limit under the Pondicherry General Sales Tax Rules, 1967 was not to be applied so rigidly as to defeat a substantive relief when sufficient cause was shown. The assessing authority retained power to modify the assessment on receipt of the declaration under section 16 of the Act, and the late Form F was therefore liable to be accepted, subject to the authority's satisfaction.

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Issues: Whether the assessee's belated filing of Form F could be accepted for grant of exemption or concessional levy despite the 90-day limit prescribed under the Pondicherry General Sales Tax Rules, 1967.

Analysis: The claim for concessional levy depended on production of the statutory declaration form, which was not within the assessee's exclusive control and depended on the co-operation of the other dealer. The time-limit in the Rules could not be applied so rigidly as to defeat the substantive claim where sufficient cause was shown. Reliance was placed on the principle that belated statutory forms may be entertained on showing good and sufficient reason, and the assessing authority's power to modify the assessment on receipt of the declaration was recognized under section 16 of the Act.

Conclusion: The belated Form F was liable to be accepted and the assessee was entitled to the corresponding relief, subject to satisfaction by the assessing authority.

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