https://www.taxtmi.com/caselaws?id=160382 The first appellate authority under the Orissa Sales Tax Act, 1947 can receive belatedly filed "C" declaration forms where the assessee shows sufficient cause for earlier non-production. The appellate power under Section 23 is wide, and an appeal is treated as a continuation of the assessment proceeding; in the absence of any express restriction, Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 does not bar consideration of such material at the first appellate stage. The refusal to entertain the forms on the ground of lack of power was erroneous, and relief was available to the assessee. en-us Thu, 05 Jul 2001 00:00:00 +0530 Tue, 17 Dec 2013 14:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160382 The first appellate authority under the Orissa Sales Tax Act, 1947 can receive belatedly filed "C" declaration forms where the assessee shows sufficient cause for earlier non-production. The appellate power under Section 23 is wide, and an appeal is treated as a continuation of the assessment proceeding; in the absence of any express restriction, Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 does not bar consideration of such material at the first appellate stage. The refusal to entertain the forms on the ground of lack of power was erroneous, and relief was available to the assessee. Case-Laws VAT and Sales Tax Thu, 05 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160382