Form-C delay condonation denied where no extension application was made before the prescribed authority.

Form-C had to be furnished within three months after the relevant period under Rule 12(7) of the Central Sales Tax (Registration and Turn Over) Rules, 1957, subject to extension by the prescribed authority on sufficient cause. Because no application for extension was made before the prescribed authority in Rajasthan, the West Bengal authorities could not be directed to grant Form-C or condone the delay. The prayer for Form-C and condonation of delay was therefore rejected, and the writ petition failed.

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Issues: Whether the petitioner was entitled to a direction for grant of Form-C and condonation of delay in furnishing the declaration form when no application was made before the prescribed authority.

Analysis: Rule 12(7) of the Central Sales Tax (Registration and Turn Over) Rules, 1957 requires the declaration form to be furnished within three months after the end of the relevant period, subject to extension by the prescribed authority on being satisfied that sufficient cause prevented timely furnishing. The prescribed authority was the authority in Rajasthan where the goods were purchased, but no application was made before that authority for extension of time. In the absence of such an application, the authorities in West Bengal could not be directed to grant Form-C or condone the delay.

Conclusion: The prayer for grant of Form-C and for condonation of delay was rejected and the writ petition was not allowed.

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