Court quashes assessment order over justified delay in obtaining 'F' forms from Bihar.

The Court quashed the assessment order due to the petitioner's justified delay in obtaining necessary 'F' forms from Bihar. The petitioner's genuine efforts to comply with tax requirements, including timely submission of other forms and seeking rectification for delays, led to the order being set aside. The matter was remanded for fresh assessment, with the petitioner instructed to submit all required forms within 15 days. The Assessing Officer was directed to proceed with a fair assessment process, emphasizing the authority's duty to consider valid reasons presented by the assessee before making decisions.

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Issues:
1. Quashing of assessment order for failure to furnish 'F' forms
2. Seeking direction for re-submission of rectified 'F' forms and balance 'F' forms

Analysis:
The petitioner, a registered dealer trading medical equipment, challenged an assessment order demanding tax due for failure to furnish 'F' forms. The petitioner operated from a warehouse in Pondicherry with inter-state sales, stock transfers, and sought extension to submit necessary forms. Despite submitting some forms, an extension was requested for pending 'F' forms from Bihar due to technical issues. The authority declined the extension, leading to the impugned order.

The Court considered the authority's power to grant time extensions under Rule 12(7) of the Central Sales Tax Act. The proviso allows extensions for sufficient cause shown, which the petitioner demonstrated by justifying the delay in obtaining 'F' forms from Bihar. The Court noted the petitioner's bona fide actions, including submitting original 'C and F' forms promptly and seeking rectification for the delay, warranting the quashing of the impugned order.

The Court set aside the impugned order, remanding the matter for fresh assessment. The petitioner was directed to produce all required declaration forms within 15 days for the assessment year in question. The Assessing Officer was instructed to proceed with the assessment upon receiving the physical declarations, ensuring a fair assessment process. The Court allowed the writ petition, emphasizing the authority's duty to consider sufficient cause shown by the assessee before passing orders.

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