The rule-making authority under the Central Sales Tax Act, 1956, does not have the power to fix a time limit for filing 'C' forms, as the words 'prescribed manner' in Section 8(4) of the Act only authorize the prescription of the mode of producing the forms.

ORDER. - This is a writ petition under Art. 226 of the Constitution. The prayer is for the issue of a writ in the nature of certiorari quashing the assessment order dated, 30th of December, 1963 whereby the benefit under Sec. 8(1) of the Central Sales Tax Act (hereinafter referred to as C.S.T. Act) in respect of the inter State sales was denied because of the petitioner's failure to file the declaration in form 'C' by the 31st March 1963, in accordance with the Circular issued by the Commissioner Sales Tax, Uttar Pradesh, dated 31st January 1963.

2. The facts leading up to this petition lie in a very narrow compass. They are : that the petitioner was a dealer in Khal, Oil, Kirana and Food grains and carried on business on his own account as well as on behalf or U.P. and Ex. U.P. Principals. In the relevant assessment year 1959-60, the total sales were of Rs. 21,94,416.78 np. out of which the sales outride U.P. were of Rs. 167,212-98 np. The petitioner filed all the quarterly returns showing his gross sales and net sates made to Ex. U.P. dealers as required by the C.S.T. Act read with Rule 5 of the Central Sales Tax (U.P.) Rules (hereinafter referred to as C.S.T. (U.P.) Rules); but did not file the declaration in form 'C' along with the returns as required by Rule 8(2) of the C.S.T. (U.P.) Rules. The reason given for the failure to attach form 'C' with the quarterly returns was that those forms had not been received from the Ex. U.P. dealers by that time. 235 C' forms however, were admittedly filed by the- petitioner on 21-12-1963 covering the inter-State Ex. U.P. sales of Rs. 16,1601-81 np. The assessment was made on the 30th December 1962. In regard to the remaining sales of Rs. 5911.17 np. no form 'C' was submitted as those sales were made to unregistered dealers. The Sales Tax Officer, however, by his assessment order dated, 30th December, 1963 considered that as the 'C' forms were not filed within the time prescribed, which according to him meant the Circular of the Commissioner, whereby the time for acceptance of 'C' forms was extended upto the 31st March, 1963. As the 'C' forms were filed on the 21st December, 1963, which was after the date prescribed in the said Circular the petitioner was denied the benefit of the provisions of S. 8(1) of the C.S.T. Act and was taxed on inter-State sales to registered dealers at 7 per cent instead of 1 per cent which otherwise would have been levied. The writ petition challenges the assessment order.

3. The main contention of the learned counsel for the petitioner is that the Circular issued by the Commissioner of Sales Tax, which the Sales Tax Officer considered to prescribe the time limit for accepting 'C' forms has no statutory force and even Rule 8(2) of the C.S.T. (U.P.) Rules is ultra vires S. 8(4) of the C.S.T. Act. It was further contended that R. 8(2) of the C.S.T. (U.P.) Rules if inconsistent with R. 5A of the same Rules. The former requires the 'C' forms to be attached to the quarterly returns, which have to be filed within a month of the expiry of the particular quarter, whereas R. 5A requires the same to be filed at any time before the assessment is completed. The reasonability of Rule 8(2) of the C.S.T., (U.P.) Rules is also challenged. Reliance is placed on a Full Bench decision of the Kerala High Court in Abraham v. Sales Tax Officer, (1964) 15 STC 110 : (AIR 1964 Ker 131 (FB)).

4. The Kerala Full Bench was concerned with the vires of the third proviso to Rule 6 of the Central Sales Tax (Kerala) Rules as it then stood, which provided on 2nd May, 1960, for the extension of time for filing 'C' forms for submission up to the 16th of February 1961. The 'C' forms in that case were submitted on the 8th March, 1961 and were, therefore not entertained by the Sales Tax Officer. That dealer thus was deprived of the concession conferred by S. 8(1) of the C.S.T. Act by the Sales Tax Officer. The appeal and revision having proved infructuous, the dealer without going in refere