Belated Form I declarations may be accepted on sufficient cause, with assessment revised through consequential statutory powers.

The statutory scheme permits belated Form I declarations to be accepted where sufficient cause is shown, and the wider power under Section 8(4) of the Central Sales Tax Act prevails over the narrower timing requirement in Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules. Acceptance is not barred merely because the declarations were produced after assessment, as the authority may take consequential corrective action under Section 9(2) of the Central Sales Tax Act read with Section 84 of the Tamil Nadu Value Added Tax Act. The rejection of the belated declarations was therefore unsustainable, and the assessment had to be reconsidered in accordance with law.

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Issues: Whether the assessing authority could refuse to accept belated Form I declarations and whether the assessment could be revised after permitting such declarations to be filed beyond the original time.

Analysis: The statutory scheme under Section 8(4) of the Central Sales Tax Act, 1956 permits extension of time for filing declaration forms on sufficient cause, and the power in the statute prevails over any narrower procedural requirement in Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957. The power to accept such declarations is not defeated merely because the forms were produced after assessment, since the authority can take consequential corrective action by invoking the statutory and ancillary powers available under Section 9(2) of the Central Sales Tax Act, 1956 read with Section 84 of the Tamil Nadu Value Added Tax Act, 2006.

Conclusion: The rejection of the belated Form I declarations was unsustainable, and the authority was directed to accept them and reconsider the assessment in accordance with law.

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