Belated CST declaration forms may still be accepted on appeal where sufficient cause is shown and substantive relief is otherwise due.

Belated production of Form C and Form F declarations under the Central Sales Tax regime may be considered at the appellate stage where sufficient cause is shown, because appellate proceedings are a continuation of assessment and genuine statutory forms should not be rejected on a mere technical delay. The record referred to repeated efforts by the assessee to obtain the forms, including emails evidencing those attempts. On that basis, the refusal to accept the declarations was treated as unsustainable, and the assessments were set aside and remanded to the Assessing Officer for fresh consideration in accordance with law.

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Issues: Whether Form C and Form F declarations produced belatedly at the appellate stage could be accepted for granting concessional rate of tax or exemption, and whether the assessments based on non-production of the forms were liable to be set aside and remanded.

Analysis: The statutory scheme under Section 8(4) of the Central Sales Tax Act, 1956 and Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 permits furnishing of declaration forms within the prescribed time, and further time may be granted for sufficient cause. The record showed that the assessee had made repeated efforts to obtain the forms and had produced emails evidencing such attempts. The earlier authorities refused the forms mainly on delay, but the Court applied the settled principle that an appeal is a continuation of assessment proceedings and that belated statutory forms can be accepted when sufficient cause is shown. The Court relied on the line of authority permitting appellate authorities to receive genuine declaration forms and to direct reassessment on that basis.

Conclusion: The belatedly produced declaration forms ought to have been considered, the refusal to accept them was unsustainable, and the assessments were liable to be set aside and remanded to the Assessing Officer for fresh consideration in accordance with law.

Ratio Decidendi: Belated declaration forms under the Central Sales Tax regime may be accepted at the appellate stage where sufficient cause is shown, because the appellate process is a continuation of assessment and the assessee should not be denied substantive tax relief on a technical lapse.

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