Declaration forms may be filed later when sufficient cause exists, with assessment capable of revision to give effect to relief.

Section 84 of the Tamil Nadu Value Added Tax Act is described as permitting extension of time to file declaration forms on sufficient cause, and the ancillary power to give effect to that relief may include reopening or revising the assessment. The note also states that, where authorities act under Section 9(2) of the Central Sales Tax Act, the State revisional power may be used for assessment and recovery purposes. On that basis, the assessee is said to be entitled to one opportunity to produce the declaration forms, with the assessing authority to consider the documents and redo the assessment in accordance with law.

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Issues: Whether the assessee could be granted an opportunity to produce declaration forms after assessment and whether the assessment could be revisited under the statutory power of revision.

Analysis: The assessed turnover dispute arose from the assessee's claim that the relevant declaration forms were available and could be produced if an opportunity was granted. The Court relied on the settled position that the power under Section 84 of the Tamil Nadu Value Added Tax Act permits extension of time for filing such forms on sufficient cause, and that the ancillary steps necessary to give effect to that power may include reopening or revising the assessment. The Court also noted that the State authorities exercising powers under Section 9(2) of the Central Sales Tax Act could invoke the revisional power under the State enactment for assessment and recovery purposes.

Conclusion: The assessee was entitled to one opportunity to file the declaration forms, and the assessing authority was directed to consider the documents and redo the assessment in accordance with law.

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