1986 (12) TMI 359

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....operative society under the Orissa Co-operative Societies Act, 1962. It carries on business of purchase and sale of goods in respect of which it is registered under the Act. In respect of the two years, it could not furnish declarations in form C for some of the sale transactions before the assessing officer as a result of which its claim for being assessed in respect of those turnovers at concessional rate of tax as provided under section 8(1) of the Act was not accepted by the assessing officer in view of the exception provided under section 8(4). Against the orders of assessment, the dealer filed appeals before the Assistant Commissioner who is the first appellate authority and some declarations in form C were filed before him. The Assis....

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....ereof, it provided the manner and time of furnishing the declaration in form C. Omitting the unnecessary portions, it reads as follows:   "(7) The declaration in form C.............shall be furnished to the prescribed authority up to the time of assessment by the first assessing authority: Provided that if the prescribed authority is satisfied that the person concerned was prevented by sufficient cause from furnishing such declaration...........within the aforesaid time, that authority may allow such declaration..............to be furnished within such further time as that authority may permit." 4.. The statement of fact made to this Court reveals that the dealer did not apply for adjournment to furnish the declaration in form....

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....It is a different matter to contend that what has not been possible before the assessment is made, may be placed for consideration before the appellate authority and the assessment may be asked to be modified. That, however, would not mean that it is open to the assessee to choose whether he would produce the forms either before the assessing officer or the first appellate authority......." The reason for the failure to furnish the declarations in form C before the first assessing authority was considered in the decision of this Court and finding that the declaration could not be obtained by the assessee in spite of the best efforts before the assessments were completed, it was held that sufficient explanation had been placed before the ....