Judgment :- D. MURUGESAN, J. The petitioner seeks to issue a writ of certiorarified mandamus to call for the records of the respondent dated January 19, 1999 in his proceedings in CST No. 565296/94-95, quash the same and for a consequential direction to accept the "C" forms produced by the petitioner pertaining to the inter-State sale of leather meal for the assessment year 1994-95. The brief facts leading to the writ petition is that the petitioner is an assessee on the files of the respondent, the Deputy Commercial Tax Officer, Vellore (Rural), Vellore District. The monthly returns filed by the petitioner claiming exemption on its transaction of leather meal was rejected by the respondent and the petitioner challenged the said order in W.P. No. 842 of 1995 and the said writ petition was admitted and interim stay was granted. Thereafter, the respondent passed the assessment order for the year 1994-95 in CST No. 565296 dated December 24, 1996 and the said order was also challenged by the petitioner in W.P. No. 4890 of 1997 and the same was dismissed by order dated June 24, 1997 since the order refusing to grant exemption was withdrawn subsequently. Thereafter, the petitioner filed petition under section 55 of the Tamil Nadu General Sales Tax Act, 1959 read with sections 8(4) and 9(2) of the Central Sales Tax Act, 1956, to accept the "C" forms of the petitioner. The said petition filed by the petitioner has been reject by the impugned order. According to the learned counsel for the petitioner, the respondent is empowered to accept the "C" forms as requested by the petitioner in his petition filed under section 55 of the Tamil Nadu General Sales Tax Act read with sections 8(4) and 9(2) of the Central Sales Tax Act. The learned counsel submitted that it is not the case of the respondent that the petitioner is not entitled to file "C" forms. The request of the petitioner to accept the "C" forms was negativated by the respondent only on the ground that the same has not been filed in time. The respondent has not taken into consideration of the reasons explained by the petitioner in his petition wherein the petitioner has stated that there was a delay in getting the "C" forms from the dealers before the assessment order was passed. The respondent has not taken into consideration of the reasons explained by the petitioner in his petition wherein the petitioner has stated that there was a delay in getting the "C" forms from the dealers before the assessment order was passed. When the petitioner is entitled to furnish the "C" forms on merits of the case, the said request cannot be rejected on technical ground. Hence, the learned counsel seeks for setting aside the impugned order with a consequential direction to accept the "C" forms.The learned Government Advocate on the other hand would submit that in the absence of any proper explanation on the part of the petitioner to submit the "C" forms in time, the impugned order cannot be assailed. In fact, even before the assessment order was passed, the petitioner was given pre-assessment notice dated November 12, 1996 with a request to file their objections. Even though the said notice was served on the petitioner on December 3, 1996, the petitioner did not file their objections nor produced the forms. Hence, the final order of assessment was made on December 24, 1996 confirming the proposal and levying tax and penalty amounting to Rs. 3, 87, 837 and Rs. 5, 81, 756 respectively. The said assessment order has not been challenged by the petitioner. After a lapse of nearly 10 months the petitioner filed a petition on September 15, 1997 to accept the "C" form declarations which was rightly rejected by the respondent on the ground that there was no proper explanation. Hence, the learned Government Advocate submitted that the impugned order does not call for any interference by this Court. It is not in dispute that the petitioner is entitled to file "C" form declarations on the facts and circumstances of the transaction. The request of the petitioner to accept the "C" form declarations was rejected not on the ground that the petitioner was not entitled to the acceptance of "C" form declarations on merits of the case, but only on the ground that the "C" form declarations have been filed belatedly. The request of the petitioner to accept the "C" form declarations was rejected not on the ground that the petitioner was not entitled to the acceptance of "C" form declarations on merits of the case, but only on the ground that the "C" form declarations have been filed belatedly. When the very entitlement of the petitioner to file "C" form declarations on the merits of the transaction is accepted, such request for acceptance of "C" form declarations cannot be rejected on the technical ground of delay more particularly, when the respondent is empowered to accept such "C" form declarations even after the assessment order is made. As stated by the learned Government Advocate, it is true that the petitioner has not filed appeal as against the assessment order. However, that will not prevent the petitioner to file application under section 55 of the Tamil Nadu General Sales Tax Act read with sections 8(4) and 9(2) of the Central Sales Tax Act requesting the respondent to accept the "C" form declarations. The petitioner in his petition has stated that he could not get the "C" forms from the dealers and furnish the same before the assessment order was made. When the, entitlement of the petitioner to file application under section 55 of the Tamil Nadu General Sales Tax Act read with sections 8(4) and 9(2) of the Central Sales Tax Act is accepted on the merits of the nature of transaction, in order to render substantial justice, the petitioner is entitled to the direction as sought for to the respondent to accept the "C" form declarations which were filed admittedly, belatedly. Therefore, the impugned order of the respondent rejecting the request of the petitioner to accept the "C" form declarations on the ground of delay cannot be sustained. Accordingly, the same is set aside and the respondent is directed to accept the "C" form declarations of the petitioner pertaining to the inter-State sale of leather meal for the assessment year 1994-95. The writ petition is ordered on the above terms. No costs. Consequently, connected W.M.P. is closed.