https://www.taxtmi.com/caselaws?id=148656 A rule made under the power to prescribe the manner of furnishing C and D forms cannot, without clear statutory authority, impose a rigid filing deadline that defeats the substantive entitlement to concessional tax; to that extent, the Bihar Rules were ultra vires. In the absence of a valid deadline, the declarations and certificates could be furnished after the return and before assessment, and in appropriate cases even later if sufficient cause was shown. On the facts, however, the assessee had already been given adequate opportunity and no legal error was found in refusing a further chance, so relief was denied on that issue. en-us Thu, 04 Jul 1968 00:00:00 +0530 Wed, 04 Sep 2013 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148656 A rule made under the power to prescribe the manner of furnishing C and D forms cannot, without clear statutory authority, impose a rigid filing deadline that defeats the substantive entitlement to concessional tax; to that extent, the Bihar Rules were ultra vires. In the absence of a valid deadline, the declarations and certificates could be furnished after the return and before assessment, and in appropriate cases even later if sufficient cause was shown. On the facts, however, the assessee had already been given adequate opportunity and no legal error was found in refusing a further chance, so relief was denied on that issue. Case-Laws VAT and Sales Tax Thu, 04 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148656