Respondent ordered to review assessment under Rule 12(7) within one month, with opportunity for hearing.

The court directed the first respondent to consider the representations for revised assessment under Rule 12 (7) and take appropriate action within one month, after providing an opportunity for a hearing to the assessee. The Writ Petition was disposed of without any order as to costs, and any miscellaneous petitions were also closed.

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Issues Involved
1. Non-consideration of representations for revised assessment.
2. Validity of the limitation period for submission of 'C' forms under Rule 12 (7).
3. Obligation of the assessee to show sufficient cause for delayed submission of 'C' forms.
4. Authority's duty to record satisfaction regarding the cause for delay.

Issue-wise Detailed Analysis

1. Non-consideration of representations for revised assessment

The petitioner filed a Writ Petition seeking a writ of Mandamus to direct the Commercial Tax Officer to dispose of representations dated 23.07.2016 and 20.08.2020 for a revised assessment order for the year 2012-2013 under the Central Sales Tax Act, 1956. The petitioner claimed that they did not receive the show cause notice or the assessment order and only became aware of the assessment when a demand was made on 05.08.2020.

2. Validity of the limitation period for submission of 'C' forms under Rule 12 (7)

The petitioner argued that there is no limitation prescribed under Rule 12 (7) for the submission of 'C' forms, thus obligating the first respondent to consider the request positively. The Government Pleader countered that the petitioner, having delayed for three years, cannot insist on consideration of the representation. The assessment order indicated receipt of the show cause notice and non-submission of objections by the petitioner. The Government Pleader further argued that the three-month period stipulated in Rule 12 (7) is mandatory, and any extension is subject to the authority's discretion.

3. Obligation of the assessee to show sufficient cause for delayed submission of 'C' forms

The court highlighted that the declaration in form 'C' must be furnished within three months after the end of the relevant period. The proviso to Rule 12 (7) allows for delayed submission if the prescribed authority is satisfied that sufficient cause prevented timely submission. The court emphasized that this consideration is not automatic and requires the assessee to show sufficient cause, which the authority must record.

4. Authority's duty to record satisfaction regarding the cause for delay

The court referred to the judgment in Godrej Agrovet Limited v. Commercial Tax Officer, which clarified that there is no limitation for receiving 'C' forms if sufficient cause is shown. The court directed the first respondent to consider the representations under Rule 12 (7), taking into account whether the petitioner demonstrated sufficient cause for the delay. The court mandated the authority to record its satisfaction regarding the cause shown by the assessee.

Conclusion

The court disposed of the Writ Petition, directing the first respondent to consider the representations dated 23.07.2016 and 20.08.2020 under Rule 12 (7) and take appropriate action within one month, after providing an opportunity for a hearing to the assessee. The Writ Petition was disposed of without any order as to costs, and any miscellaneous petitions were also closed.

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