Court allows concessional rate despite lost declaration forms; petitioner's photocopies deemed sufficient.

The Court quashed the order denying concessional rate for inter-state sales due to loss of declaration forms in a fire. The petitioner provided photocopies of declaration forms with a certificate, which the Court deemed sufficient despite prescribed formalities. The Court directed authorities to consider the photocopies and certificate, granting the petitioner permission to submit them for claiming the concessional rate. The writ petition was disposed of in favor of the petitioner.

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Issues:
1. Challenge to order denying concessional rate for inter-state sales due to loss of declaration forms in a fire.
2. Submission of photocopies of declaration forms with a certificate for consideration by authorities.
3. Compliance with prescribed formalities for submission of lost or destroyed declaration forms.

Analysis:
The petitioner challenged the order of the West Bengal Commercial Appellate and Revisional Board, which dismissed the original application for claiming a concessional rate for inter-state sales due to the loss of declaration forms in a fire incident. The authorities denied the claim citing the absence of declaration forms. The petitioner obtained photocopies of the declaration forms from the seller along with a certificate declaring them as true copies of the originals. The petitioner sought an opportunity to submit these documents for consideration by the authorities.

During the proceedings, the respondent authorities argued that there are prescribed formalities for submission of declaration forms in case of loss or destruction. They contended that unless these formalities are complied with, the declaration forms cannot be considered. However, the Court emphasized that if all necessary information required in the prescribed form is provided by the assessee, authorities should not be overly technical in denying the claim based on procedural grounds.

The petitioner presented a certificate from the Department of Trade and Taxes certifying the photocopies of the declaration forms as correct and genuine. The Court noted that the respondents did not dispute the legality of this certificate issued by a competent authority. Consequently, the Court found no impediment for the authorities to consider the photocopies of the declaration forms since the originals were destroyed in the fire.

In light of the above, the Court quashed and set aside the impugned order. The petitioner was granted permission to submit the photocopies of the declaration forms along with the certificate issued by the sales tax authority at New Delhi before the Revisional Board. The Board was directed to treat these submissions as compliant with the relevant provisions and to consider the petitioner's claim for the benefit of the concessional rate. The writ petition was disposed of with these observations, and the order was to be provided to the parties after being countersigned by the Registrar.

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