Belated C forms may be accepted after assessment where law and circulars allow revision of tax orders.

Belatedly produced 'C' forms affecting concessional sales tax treatment may be accepted after final assessment where the governing circular and settled legal position permit revision of the assessment. The assessing authority was directed to consider the dealer's representation, accept the declaration forms, and pass revised assessment orders after hearing the parties. The operative effect is that post-assessment production of declaration forms can still be acted upon in accordance with law when the statutory and administrative framework allows revision of the completed assessment.

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Issues: Whether the assessee was entitled to seek acceptance of the belatedly produced 'C' forms and revision of the assessment order.

Analysis: The representation sought revision of the completed assessment on the basis of subsequently obtained 'C' forms. The circular issued by the Commissioner of Commercial Taxes specifically directed Assessing Officers to accept declaration forms produced after final assessment and revise the assessment under Section 55 of the Tamil Nadu General Sales Tax Act, 1959. The Court also relied on the settled position that such forms may be produced even at the appellate stage, and that acceptance of the forms would not alter the taxable turnover in a manner inconsistent with the statutory scheme.

Conclusion: The assessee was entitled to consideration of the representation, acceptance of the 'C' forms, and passing of revised assessment orders after hearing the parties.

Final Conclusion: The writ petition succeeded and the assessing authority was directed to process the request for revised assessment in accordance with law.

Ratio Decidendi: Belated declaration forms affecting concessional taxation may be accepted even after final assessment where the governing circular and settled legal position permit revision of the assessment.

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