Delayed C-Forms may be accepted on sufficient cause, and connected export documents can be examined in reassessment.

Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 permits the assessing authority to accept delayed C-Forms on sufficient cause being shown, and the supporting circulars were treated as consistent with that liberal approach. Once reassessment was opened on the C-Form issue, the authority could also examine the export sales documents already filed, as the connected material was relevant to the fresh assessment. The assessment order was set aside and the matter remitted for reconsideration after taking the declarations and documents on record and giving the assessee an opportunity of hearing.

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Issues: (i) Whether C-Forms could be accepted after the assessment order on showing sufficient cause for delayed filing; (ii) whether the export sales documents could be considered once the assessment was reopened on the C-Form issue.

Issue (i): Whether C-Forms could be accepted after the assessment order on showing sufficient cause for delayed filing.

Analysis: Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 permits the prescribed authority to allow declaration forms to be furnished beyond the prescribed time if satisfied that sufficient cause prevented timely filing. The circulars relied upon reflected the same liberal approach, and the statutory power to accept delayed C-Forms was held to survive and be available to the assessing authority. The Court also noted that the relevant administrative instructions continued to operate and were consistent with the enabling provisions under the State sales tax regime.

Conclusion: Delayed C-Forms could be accepted by the assessing authority on sufficient cause being shown, and the assessee's request was accepted.

Issue (ii): Whether the export sales documents could be considered once the assessment was reopened on the C-Form issue.

Analysis: The Court held that once the assessment was reopened for consideration of the C-Forms, there was no impediment in examining the export sales documents already filed by the assessee. The reopening on one permissible ground enabled the assessing authority to consider the connected material relevant to the reassessment.

Conclusion: The export sales documents were directed to be considered in the reassessment.

Final Conclusion: The assessment order was set aside and the matter was remitted for fresh assessment after considering the declarations and documents and after affording an opportunity of hearing to the assessee.

Ratio Decidendi: Where the statute confers power to accept delayed statutory declarations on sufficient cause, the assessing authority may admit the forms even after the original assessment and, upon reopening, may also consider connected material necessary for a fresh assessment.

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