TaxTMI 
TaxTMI 
2015 (8) TMI 103
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....rry for the assessment years 2007-2008, 2008-09, 2009-10, 2008-09, 2009-10, 2011-12 and 2010-11 respectively. 2. The brief facts of the case are as follows: The petitioner/assessee in T.C.(R)Nos.51 to 53 of 2015 originally known as Vista Security Technics Pvt. Ltd. got merged with Siemens Limited in the year 2010. The said merger was intimated by the assessee to the respondent/Commercial Taxes Department by letter dated 20.5.2011. For the assessment years in question, after a period ranging from 6 to 4 years, pre-assessment notices were issued to the assessee by the Assessing Authority on 10.04.2014 (T.C.(R)Nos.51 to 54 of 2015), 20.5.2014 (T.C.(R)No.54 of 2015), 24.06.2014 (T.C.(R) No.55 of 2015), 02.12.2013 (T.C.(R) No.56 of 2015), and....
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....o, the assessee produced the statutory declaration forms. The Tribunal, after hearing both sides, concurred with the view of the first Appellate Authority, thereby dismissed the appeals holding that the assessee had not shown any sufficient cause to file the statutory declaration forms belatedly. 4. Aggrieved by the said order of the Tribunal, the present Tax Case (Revisions) are filed by the assessee. 5. Learned counsel appearing for the petitioner/assessee submits that sufficient cause was shown by the assessee before the Assessing Authority even prior to the issuance of pre-assessment notice by letter dated 20.5.2011, wherein they have intimated that since the company got merged, the entire working of the company is under re-jig and so....
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....ime to produce the declaration forms. It appears, the petitioner, in terms of proviso to Rule 12(7) of the Central Sales Tax Rules, had shown sufficient cause for not producing the statutory declaration forms at the time of final assessment stating that due to the merger, they were in the process of re-working of the new company; the forms had to be obtained from the former employees of Vista Securities and the persons handling the records left the service. The fact that they have taken all reasonable steps to comply with the requirement of submitting the statutory declaration forms, though belatedly, is evident from the fact that before the first Appellate Authority they had produced the statutory declaration forms, but the same was not ac....
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....e of the Central Sales Tax, which reads as follows: "12.(7) The declaration in Form C or Form F or the certificate in Form E-I or Form E-II shall be furnished to the prescribed authority with in three months after the end of the period to which the declaration or the certificate relates: Provided that if the prescribed authority is satisfied that the person concerned was prevented by sufficient cause from furnishing such declaration or certificate with in the aforesaid time, that authority may allow such declaration or certificate to be furnished within such further time as that authority may permit." 10. In the case of State of Tamil Nadu v. Arulmurugan and Company reported in [1982] 51 STC 381 (Mad), this Court, while dealing with the ....
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....refore, had not filed the declaration forms. Some of the forms which were filed were treated to be defective. Undisputedly, before the revisional authority a prayer was made for grant of opportunity to rectify the defects, if any. That was turned down. It is to be noted that under Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 (in short the `Registration Rules') the declaration form can be filed at a subsequent point of time and not necessarily along with returns. On an application being made before the Assessing Officer the exemption can be granted. The object of the Rule is to ensure that the assessee is not denied a benefit which is available to it under law on a technical plea. The Assessing Officer is e....