Statutory declaration forms may be produced at any stage if genuineness can be verified, securing concessional tax treatment.

Statutory declaration forms were treated as admissible at any stage of the proceedings, including appeal, where their genuineness could be verified by the department. The purpose of producing such forms is to secure concessional tax treatment, and the assessee was therefore given one further opportunity to place the forms before the Assessing Authority. If the forms were not produced on the date fixed, no further opportunity would be available.

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Issues: Whether the assessee should be granted one further opportunity to produce statutory declaration forms before the Assessing Authority for claiming concessional tax treatment.

Analysis: The statutory declaration forms were held to be admissible at any stage of the proceedings, including at the appellate stage, if their genuineness could be verified by the Department. The object of production of such forms is to secure levy of tax at the concessional rate, and in the circumstances of the case, there was no basis to deny the assessee an opportunity to produce the forms in its possession before the Assessing Authority.

Conclusion: One opportunity was granted to the assessee to produce the statutory declaration forms before the Assessing Authority on the date fixed by that Authority, failing which no further opportunity would be available.

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