Girish Chandra Gupta, J. - (1.) The writ petitioner has challenged an assessment order dated March 30, 1992 by which the Commercial Tax Officer refused to give benefit of the C forms to the assessee on the following grounds : (a) Date of registration is not mentioned in the form. (b) Levelling charges of bottom plate have been included in the form. (c) Form amount and statement amount differ. (d) Purchase order was dated September 1, 1987 whereas invoices are dated April 29, 1987.
(2.) The learned advocate appearing for the writ petitioner submitted that except for the objection (d) noted above all other objections raised by the Commercial Tax Officer for the purpose of refusing relief to the assessee are illegal.
(3.) In respect of omission to state the date of registration in the C form he has relied on a division bench judgment of this Court. In the case of Anil Kumar Dutta v. Additional Member, Board of Revenue, West Bengal reported in [1967] 20 STC 528 at page 540, a Division Bench opined as follows : "In the instant case, the defect in the declaration forms supplied by Messrs. Horie Stores, covered by question No. 1, was that the date of the registration certificate of the purchasing dealer was not given. The number of the registration certificate was there ; the omission to fill in the date of the registration certificate did not make the purchasing dealer unidentifiable. The omission was, therefore, not vital or substantial. As such the declaration should not have been rejected and the amount of sale covered thereby should not have been added back to the taxable turnover.";