Duplicate C Form accepted without indemnity bond where the department, not the dealer, misplaced the original declaration.

Rule 10(2) of the Central Sales Tax (Tamil Nadu) Rules allowed production of a declaration form before final assessment and recognised a duplicate where the original was lost. Rule 12(2) of the Central Sales Tax (Registration and Turnover) Rules required an indemnity bond only when the dealer itself had lost the form. As the original C Form had already been filed and was misplaced by the department, the dealer could not be treated as having lost it. The duplicate C Form was therefore entitled to consideration without an indemnity bond, and the assessments rejecting that claim were set aside with remand for fresh consideration.

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Issues: Whether the petitioner was entitled to have the duplicate copy of the C Form accepted without furnishing an indemnity bond, and whether the impugned assessments rejecting that claim could be sustained.

Analysis: Rule 10(2) of the Central Sales Tax (Tamil Nadu) Rules permits a dealer to submit the declaration form relating to the year at any time before the final assessment, and also recognises production of a duplicate where the original has been lost. Rule 12(2) of the Central Sales Tax (Registration and Turnover) Rules, which requires an indemnity bond, applies where the dealer has lost the form. On the facts found, the original C Form had already been filed with the authority and the department had misplaced it. In that situation, the loss could not be treated as a loss by the petitioner, and the petitioner could not be compelled to furnish an indemnity bond for a document not lost by it.

Conclusion: The petitioner was entitled to file and have the duplicate C Form accepted without insisting on an indemnity bond. The impugned orders were set aside and the matter was remitted for fresh consideration in accordance with law.

Final Conclusion: The writ petitions resulted in partial relief to the petitioner, with the assessments quashed and the dispute sent back for reconsideration on the duplicate C Form.

Ratio Decidendi: Where the dealer has already filed the declaration form and the department has misplaced it, the dealer cannot be required to furnish an indemnity bond meant for cases where the dealer itself has lost the form, and the duplicate form must be considered in the fresh assessment.

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