1995 (12) TMI 345

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.... when the same had been filed on December 23, 1982 on the ground that the same had to be filed before the assessing authority? (2) Whether, in the facts and circumstances of the case, the Board of Revenue was justified in holding that E-II forms could not be accepted by the first appellate authority or the Board of Revenue and the same should be filed before the assessing authority?" 2.. The brief facts giving rise to this reference are thus: The assessee was assessed to tax for the period from October 24, 1976 to November 11, 1977.   The assessee is engaged in the business of sale of konda. The applicant was also asked for an opportunity to produce E-II forms before the assessing authority for which sufficient time was not gi....

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....er should be placed before the assessing authority and in that context, their Lordships observed that the expression "first assessing authority" does not mean that the appellate authority is devoid of any power to entertain such application. Rule 12(7) is almost identical with the rule 8(d) of the Madhya Pradesh Sales Tax (Central) Rules, 1957. There also, the registered dealer claiming exemption from tax has to submit the certificate in forms E-I and E-II before the assessing authority, as required under rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957. In that context, their Lordships with reference to the Rules of Tamil Nadu and Andhra Pradesh held that the appellate authority can receive the form C in appeal b....

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....ficient cause is shown by the dealer for not filing them up to the time of assessment before the first assessing authority. If, in a given case, a dealer had obtained further time from the first assessing authority and yet failed to produce the form C before him, it is obvious that the appellate authority would adopt a stiffer standard in judging the sufficient cause shown by the dealer for not producing them earlier. Receipt of the form in appeal cannot be a matter of course; it should be allowed only where sufficient cause is established by the dealer for not producing them before the first assessing authority as contemplated by rule 12(7). The requirement of that sub-rule cannot be excluded from consideration by the appellate authority w....