“4. It is thus clear that sub-rule (7) of Rule 12 of the Rules confers power upon the assessing authority to receive C forms where sufficient cause is shown by the dealer for not filing them up to the time of assessment. There is no limitation as such provided for receiving the C forms and they can be received at any time after the order of assessment, provided sufficient cause is shown. We may, however, hasten to add that the making of assessment itself cannot be postponed at the instance of a dealer in order to enable the dealer to produce such C forms, if such postponement results in bar of limitation in making the assessment. It means that if an assessment can be postponed and if such postponement is not hit by the limitation, time can always be extended by the assessing authority in order to enable any dealer to produce the C forms and in case, if such C forms are not produced, it does not takeaway the right of the dealer to produce them even after making of the assessment order, provided a sufficient cause is shown. 5. In W.P No. 12657 of 2005, the assessing authority rejected the request of the petitioner on the ground that F forms have been filed after a period of more than six months after issuing the demand notice, which in our considered opinion, is unsustainable. There is no limitation as such for receiving the F forms provided sufficient cause is shown. The impugned order is, therefore, set aside. The authority is directed to consider whether the dealer had shown sufficient cause for the belated filing of the F forms and decide the matter on its own merits. If the authority comes to the conclusion that the dealer has shown the sufficient cause, it shall receive the same for passing further appropriate orders in accordance with law.
