Late declaration forms may be accepted after assessment where sufficient cause exists, allowing reassessment under the tax statute.

The assessing authority was treated as not functus officio merely because assessment had been completed, so petitions under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 could be entertained for reconsideration. Where sufficient cause exists, belated C and F declaration forms may be accepted and the assessments may be corrected by rectification or reopening as permitted by law. The provision was treated as in pari materia with the corresponding power under the Tamil Nadu General Sales Tax Act, 1959, and the administrative circular supported acceptance of late forms. The petitions were to be entertained, the assessee called upon to produce the forms, and the assessments redone in accordance with law.

---

---

Issues: Whether the assessing authority could entertain petitions under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 after completion of assessment and accept belated C and F declaration forms for reconsideration of the assessments.

Analysis: The assessment authority was held not to be functus officio merely because the assessments had been completed. The Court relied on the settled position that, where sufficient cause exists, the authority may accept declaration forms produced later and take consequential corrective action, including rectification or reopening as permitted by law. The statutory power under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 was treated as in pari materia with the corresponding power under Section 55 of the Tamil Nadu General Sales Tax Act, 1959, and the administrative circular also supported acceptance of such forms.

Conclusion: The petitions under Section 84 were directed to be entertained, the petitioner was to be called upon to produce the declaration forms, and the assessments were to be redone in accordance with law; the restraint on coercive action and bank attachment was also directed to continue until disposal of the petitions.

---