Defective C-Forms must be returned for rectification before assessment is finalised and reconsidered

Defective C-Forms that are capable of correction must be returned to the dealer so the defects can be cured before the assessment is finalised. Where the dealer has sought return of the forms and the request has been received, the assessing authority should not rely on the disputed forms to complete the assessment without giving that opportunity. The assessment must be revisited after the corrected forms, and any fresh forms produced, are considered on the relevant heads.

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Issues: Whether defective C-Forms should be returned to the dealer for rectification and whether the assessment should be re-done after considering the corrected forms.

Analysis: The petitioner had produced C-Forms and other supporting documents, but certain forms were treated as defective and were not accepted in the assessment. The record showed that the petitioner had sought return of the defective forms to cure the defects and resubmit them, and the respondent accepted receipt of that representation. In such circumstances, the dealer was entitled to an to rectify the defects, and the assessment could not be finalised on the disputed forms without affording that opportunity. The assessment was therefore required to be revisited after receipt of the corrected forms and any fresh forms that might be produced.

Conclusion: The defective C-Forms were directed to be returned to the petitioner for rectification, and the respondent was directed to re-do the assessment on those heads after considering the resubmitted forms.

Ratio Decidendi: Where defectively filed C-Forms are capable of rectification, the assessing authority must return them and afford the dealer an opportunity to cure the defects before completing or redoing the assessment.

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