B. SUDERSHAN REDDY J.

Both the writ petitions are being disposed of by this common order since the question that falls for our consideration in both the matters is one and the same.

The short question that falls for our consideration in these writ petitions is as to whether the proviso to sub-rule (7) of rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 (for short, "the Rules") enables a dealer to file C forms after making of the assessment by the competent authority. The question is not res integra but squarely covered by an authoritative pronouncement of this court in Rajeswari Stone Polishers v. State of Andhra Pradesh [1983] 52 STC 268, wherein the division Bench speaking through Jeevan Reddy, J. (as his lordship then was) observed that sub-rule (7) of rule 12 empowers the assessing authority to receive C forms even after making the assessment, provided the dealer satisfies the authority that he was prevented by sufficient cause from filing the said forms before making of the assessment. "The proviso to sub-rule (7) does not prescribe any time within which a dealer can file C forms, which means that at any time after making of the assessment, a deal