( 1 ) SUB-SECTION (4) of section 8 of the Central Sales Tax Act, before its amendment in 1976, read as follows :" (4) The provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner - (a) a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority; or (b) if the goods are sold to the Government, not being a registered dealer, a certificate in the prescribed form duly filled and signed by a duly authorised officer of the Government. "

( 2 ) AS contemplated by this sub-section, rules were made by several States prescribing the time within which C forms - with which alone we are concerned in this case - were to be filed. One of the rules framed by the Kerala State, provided that the C forms should be filed along with the declaration, but in any event before the assessment is made. This rule was struck down by the Supreme Court in Sales Tax Officer v. Abraham [1967] 20 STC 367 (SC), as travelling beyond the power of the rule-making authority. The Supreme Court observed that section 8 (4) conferred power on the rule-making authority only to prescribe a rule stating what particulars are to be mentioned in the prescribed form, the nature and value of the goods sold, and parties to whom they are sold and to which authority the form has to be furnished, but that it did not take in the time-limit. In other words, it was held that the section did not authorise the rule-making authority to prescribe a time-limit within which the declaration has to be filed by the registered dealer.

( 3 ) BY the Central Sales Tax (Amendment) Act (61 of 1972), which came into force with effect from 1/04/1973, Parliament added the following proviso to sub-section (4) :"provided that the declaration referred to in clause (a) is furnished within the prescribed time or within such further time as that authority may, for sufficient cause, permit. "in pursuance of this proviso, the Central Government made sub-rule (7) to rule 12 which reads as follows :"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 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 or certificate within the aforesaid time, that authority may allow such declaration or certificate to be furnished within such further time as that authority may permit. "

( 4 ) A reading of the sub-rule shows that the C forms shall have to be filed, before the first assessing authority, up to the time of assessment. The proviso however empowers the first assessing authority to receive the said forms at any time thereafter, provided the dealer satisfies the authority that he was prevented by sufficient cause from furnishing the forms within the time prescribed by sub-rule (7 ).

( 5 ) NOW coming to the facts of the case, the petitioner is a dealer whose turnover for the assessment year 1974-75 included inter-State sales in an amount of Rs. 99,199. 00. The assessee did not file the C forms before the first assessing authority, with the result that the higher rate of tax was levied. The assessee filed an appeal. Before the first appellate authority, he filed five C forms covering an amount of Rs. 16,203. The first appellate authority, however, refused to receive those forms on the ground that according to sub-rule (7) of rule 12, they ought to have been filed before the first authority alone and that he had no power to receive the same. On further appeal, the Tribunal confirmed the said view.

( 6 ) IN this tax revision case Mr. S. Dasaratharama Reddi, the learned counsel for the assessee-petitioner, chall