SRI GOWRI TRADERS Vs. STATE OF ANDHRA PRADESH
LAWS(APH)-1992-2-55
HIGH COURT OF ANDHRA PRADESH
Decided on February 04,1992

SRI GOWRI TRADERS Appellant
VERSUS
STATE OF ANDHRA PRADESH Respondents




JUDGEMENT

SYED SHAH MOHAMMED QUADRI, J. - (1.)THERE two tax revision cases are filed by the same assessee under section 22 (1) of the A. P. General Sales Tax Act, 1957. The assessee claimed exemption without filing form I declarations before the assessing authority and on this ground alone the assessing authority declined to grant exemption. The Sales Tax Appellate Tribunal observed that form I declaration was not filed even before the Tribunal to substantiate the claim for exemption and in that view of the matter, dismissed the appeal.
(2.)MR . S. R. Ashok, the learned counsel for the petitioner, contends that sub-rule (4) of rule 6-A of the Rule is held as directory in the decision reported in Sudershan Trading Co. v. Commercial Tax Officer [1981] 48 STC 263 (AP) and therefore it is open to the assessee to establish his claim otherwise than by filing form I declaration. We cannot accede to the contention of the learned counsel. In Sudershan Trading Co. v. Commercial Tax Officer [1981] 48 STC 263 (AP) the assessee filed copies of form I declaration instead of the originals. The question in that case was whether copies of form I can be accepted as a substantial compliance of sub-rule (4) of rule 6-A. In that context the Bench observe that the rule is directory and filing of copies of declaration in form I would be substantial compliance of the rule. Rule 6-A mandates filing of form I declaration for claiming exemption. No other mode can, therefore, be resorted to for the purposes of substantiating the claim for exemption. If the argument that by filing some other evidence, in lieu of form I, the exemption can be claimed, is accepted we would be reading in rule 6-A a provision which is not there and which is impermissible. In the circumstances, we are unable to say that the Tribunal has decided the question of law erroneously. The two tax revision cases are, therefore, dismissed. Petitions dismissed.
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