TaxTMI 
TaxTMI 
1992 (10) TMI 248
X X X X Extracts X X X X
X X X X Extracts X X X X
....s rejected by the appellate authority on the ground that the assessing authority had entertained the "C" forms on March 10, 1988 and there is nothing to indicate that the time was sought by the assessee to produce further "C" forms. This order was made, in the absence of the petitioner and the petitioner's contention is that, he has no notice of the hearing date. 3.. Before the Appellate Tribunal, the assessee produced several "C" forms along with a memo which shows that the assessee produced 16 "C" forms. According to the assessee, these forms had to be obtained from the dealers at Kerala and there was some difficulty in getting these declarations from those dealers. But the Appellate Tribunal rejected the "C" forms on the ground that, in view of the proviso to section 8(4) of the Central Sales Tax Act, 1956, read with rule 12(7) of the Central. Sales Tax (Registration and Turnover) Rules, 1957, the assessee should have produced "C" forms before the assessing authority and if he could not produce the same, he should have sought time from the said authority to produce the forms. 4.. The learned counsel for the assessee contended before us that the Appellate Tribunal failed to....
X X X X Extracts X X X X
X X X X Extracts X X X X
....is is so because primarily it is the assessing authority who makes the original order either accepting or rejecting the case of the assessee. It is the said authority which initiates the case of the Revenue with reference to the particular facts of the case. Therefore, necessarily law requires the dealer to produce all the relevant materials before the said authority. The question whether the appellate authority should entertain the declaration under the circumstances when the dealer could not produce the same before the assessing authority will have to be considered in the light of the powers of the appellate authority. If the appellate power is a limited power then entertainment of the documents filed by the assessee will depend upon the scope of the said limited power. However, if the appellate power is not restricted in any manner, the said power will be as wide as the power that could be exercised by the assessing authority. Generally stated, the appellate power is co-extensive with the power of the original authority. Section 20 provides for the first appeal. The scope of the appellate power is found in section 20(5). The appellate authority may confirm, reduce, enhance or....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Appellate Tribunal irrespective of the circumstances of the case would result in denial of justice to the assessee. The decision of this Court in C. Govindaswamy v. State of Mysore [1963] 14 STC 65 explains the scope of the Appellate Tribunal's power. At pages 66-67, it observes thus: "The expression 'pass such orders thereon as it thinks fit' is an expression of wide import. An order of remand can be properly brought within that expression. We see no reason why these words should be construed narrowly. In fact, if a narrow construction is placed on these words, it may work to the prejudice of the assessees in a large number of cases. There may be occasions when a total remand may be required in the interest of justice." In an appropriate case, if the Appellate Tribunal finds that the assessee was prevented, due to sufficient cause, from producing material evidence, it is always open to the Appellate Tribunal to entertain the same and if necessary may remand the matter to the assessing authority. In fact, regulation 36 of the Karnataka Appellate Tribunal Regulations provides for such a procedure and recognises the power in the Appellate Tribunal to entertain additional eviden....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ognises the wide power of the Appellate Tribunal. At page 394, the Full Bench dealt with the arguments which was also addressed before us by Mr. Dattu. The relevant observation of the Full Bench on the construction of rule 12(7) reads thus: "Two minor points of construction which the learned Government Pleader placed before us in the course of his argument may be briefly noted and disposed of. While urging that an appellate authority could not possibly have been intended as one of the authorities invested with the power to grant further time for filing C form declarations, the learned Government Pleader referred to the description of the assessing authority, as 'the first assessing authority' in the proviso to rule 12(7). The argument was that the term 'first' must be given due significance, and such significance can only be given by excluding the appellate authority and all other authorities from the purview of the power to extend the time. We do not think that the inclusion of the word 'first' in the phrase 'first assessing authority' leads to this result. We see nothing significant in the use of the epithet 'first' occurring before the words 'assessing authority'. If the inte....