Judgment :- Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondents. .2. It has been stated that the petitioner Company is involved in the manufacturing and dealing in Rayon, Viscose, fibre yarn, Refined Oil, Oil cake etc. The petitioner is a public limited Company, registered under the Indian Companies Act. The petitioner Company is an assessee on the file of the Assistant Commissioner (CT), Central Assessment .Circle-I, Coimbatore, the third respondent herein, in CST No.267251. For the assessment year 1992-93, the petitioner has reported a total and taxable turnover of Rs.1,91,86,82,656/- and Rs.90,38,66,326/-, respectively, by way of monthly returns in Form I. The petitioner Company had produced the day book, ledger, sale bills and other relevant documents maintained by it in the course of its business at the time of its original assessment. The Assessment Officer, the third respondent herein, had admitted that the petitioner Company had produced Form F for the entire turnover and therefore, the claim of exemption is in order. With regard to the export sales of the petitioner Company to the tune of Rs.9,47,84,202/-, the third respondent had verified all the relevant documents including the Invoice, Bill of lading and Foreign buyers orders and they were found to be in order and as such the claim for exemption had been allowed. 3. It has been further stated that the petitioner Company had also effected consignment sales to the tune of Rs.6,08,28,963/-for which Form F had been produced to the value of Rs.4,78,49,002/- leaving the balance turnover of Rs.1,29,79,961/- as not covered by valid Form F. In view of the same, the third respondent had determined the total taxable turnover at Rs.91,68,46,258/-as against the reported taxable turnover of Rs.90,38,66,326./- for the assessment year under reference. The third respondent had issued a pre-assessment notice calling for objections, if any, to the proposal. In response to the notice, the petitioner Company, vide its letters, dated 17. 1994 and 27. 1994, had filed C Forms. The C Forms filed by the petitioner Company were verified by the third respondent and they were found to be in order. Finally, the third respondent had determined the total and taxable turnover of Rs.1,91,86,82,656/-and Rs.91,68,46,258/-, respectively, for the assessment year 1992-93. 4. Aggrieved by the order of the assessment passed by the third respondent in CST/267251/1992-93, dated 27. The C Forms filed by the petitioner Company were verified by the third respondent and they were found to be in order. Finally, the third respondent had determined the total and taxable turnover of Rs.1,91,86,82,656/-and Rs.91,68,46,258/-, respectively, for the assessment year 1992-93. 4. Aggrieved by the order of the assessment passed by the third respondent in CST/267251/1992-93, dated 27. 1994, the petitioner Company had preferred an appeal, under Section 32 of the Tamil Nadu General Sales Tax Act, 1959, before the Deputy Commissioner (CT) Appeals, Coimbatore, the second respondent herein, on 28. 1994. The appeal was admitted by the second respondent in A.P.No.46 of 1994 (CST). The second respondent, in his proceedings, dated 24. 1995, in A.P.No.46 of 1994 (CST), had held that on acceptance of C Form for a sum of Rs.15,13,932/-, the higher rate of tax at 10% on the balance turnover of Rs.1,24,51,216/- is upheld and confirmed. 5. Aggrieved by the said order of the second respondent, dated 24. 1995, the petitioner Company had preferred a second appeal, under Section 36 of the Tamil Nadu General Sales Tax Act, 1959, before the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, the first respondent herein. The second appeal had been admitted by the Tribunal in Appeal No.462 of 1995. At the time of the final hearing of the appeal, the petitioner Company had produced the xerox copies of C Forms for a turn over of Rs.56,52,574/-. The first respondent had verified the C Forms filed by the petitioner Company and the matter was remitted back to the Assessing Officer, the third respondent herein, for proper verification of the original C Forms, along with the other connected records, for passing appropriate orders. However, the petitioner Company was not able to furnish the Form F, within the stipulated time and it had sought for further time for furnishing the same. 6. Meanwhile, the first respondent without giving sufficient opportunity to the petitioner Company had dismissed the appeal regarding Form F and partly remitted the matter back to the third respondent regarding Form C. In his proceedings, dated 21. 1999, in Appeal No.462 of 1995, the third respondent had revised the assessment accepting subsequent C Forms, to the tune of Rs.56,52,574/-. The petitioner Company had requested for grant of sufficient time for the production of Form F, even before the appeal was disposed of. 1999, in Appeal No.462 of 1995, the third respondent had revised the assessment accepting subsequent C Forms, to the tune of Rs.56,52,574/-. The petitioner Company had requested for grant of sufficient time for the production of Form F, even before the appeal was disposed of. However, in view of the order passed by the first respondent, the third respondent had revised the order in L.Dis No.A2/2723/2000, dated 12. 2000, expressing his inability to intervene in the matter to accept the C Forms stating that the assessing authority has no power to pass reassessment orders after the expiry of 5 years from the date to which the assessment relates, as contemplated under the provisions of the Tamil Nadu General Sales Tax Act, 1959. In such circumstances, the petitioner has preferred the present writ petition before this Court, under Article 226 of the Constitution of India. 7. A counter affidavit has been filed on behalf of the third respondent denying the claims made on behalf of the petitioner Company. .8. It has been stated that the petitioner Company is an assessee on the file of the Assistant Commissioner (CT), Central Assessment Circle I, Coimbatore. The petitioner Company has both inter and intra state sales. The petitioner had been finally assessed for the year 1992-93, under the Central Sales Tax Act, 1956, on a total and taxable turnover of Rs.1,91,86,82,656/- and Rs.91,69,46,258/-, respectively, against the reported total and taxable turnover of Rs.1,91,86,82,656/- and Rs.90,38,66,326/-, respectively. The assessment was disputed by way of an appeal before the Deputy Commissioner (CT) (Appeals), Coimbatore. The Deputy Commissioner (CT) (Appeals), Coimbatore, by his order, dated 24. 1995, in A.P.No.46 of 1994 (CST) had granted relief on a turn over of Rs.63,10,561/-. The order of the Deputy Commissioner was given effect to by the Assistant Commissioner/Assessing Authority, in his proceedings CST No.267251/1992-93, dated 24. 1996. The second appeal had been filed by the petitioner Company before the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, challenging the order of the first appellate authority. In the second appeal, the petitioner had produced 18 C forms for a taxable turnover of Rs.15,14,920.75/-, relating to inter-state sales of oil and oil cake. The appellate Tribunal had directed the assessing authority to verify the declaration forms and to accept them and to levy concessional rate of tax. In the second appeal, the petitioner had produced 18 C forms for a taxable turnover of Rs.15,14,920.75/-, relating to inter-state sales of oil and oil cake. The appellate Tribunal had directed the assessing authority to verify the declaration forms and to accept them and to levy concessional rate of tax. The order of the Tribunal in the second appeal was given effect to by the assessing authority in his proceedings CST No.267251/1992-93, dated 12. 1999, and the taxable turnover was re-fixed as directed by the appellate authority. Subsequently, on 112. 2000, the petitioner had filed a letter, dated 211. 1999, to the assessing authority stating that they were not able to produce the declaration in Form F, on a turnover of Rs.1,27,24,400/-at the time of the final assessment and they were filing such declarations in Form F to the value of Rs.79,19,915/- which was subsequently collected by them from their customers. 9. The petitioner Company had requested the assessing authority to accept the F forms and to pass the revised assessment orders. The request of the petitioner was examined by the Assistant Commissioner/Assessing Authority. The declarations filed, on 12. 2000, related to the assessment year 1992-93. The period of limitation contemplated in the Act for the revision of assessment for the year 1992-93, had expired, on 33. 1998. The assessing authority has no powers to pass re-assessment orders, after the expiry of five years from the year to which the assessment relates. This inability of the assessing authority to the request for revision of assessment was informed to the petitioner Company by the assessing authority by his letter, in L.Dis.A2/2723/2000, dated 12. 2000. 10. At the stage of the hearing of the writ petition, the learned counsel appearing for the petitioner had submitted that it would suffice if the petitioner is permitted to submit the declaration in Form F, which is the subject matter of the proceedings of the Assistant Commissioner (CT), Central Assessment Circle-1, Coimbatore, in L.Dis.A2/2723/2000, dated 12. 2000, along with all the relevant documents to the third respondent, within a specified time limit and to direct the third respondent to pass appropriate revised assessment orders, on merits and in accordance with law, within a specified period. 11. The learned Additional Government Pleader appearing for the respondents has no objection for this Court passing such an order. 12. 2000, along with all the relevant documents to the third respondent, within a specified time limit and to direct the third respondent to pass appropriate revised assessment orders, on merits and in accordance with law, within a specified period. 11. The learned Additional Government Pleader appearing for the respondents has no objection for this Court passing such an order. 12. In view of the submissions made by the learned counsels appearing for the petitioner, as well as the respondents, the petitioner Company is permitted to submit its declaration in Form F, as requested by it before the Assistant Commissioner (CT), Central Assessment Circle-1, Coimbatore, to the third respondent, within a period of four weeks from the date of receipt of a copy of this order to substantiate the petitioner Companys claim for exemption of stock transfers, under Section 6A of the Central Sales Act, 1956. On receipt of the declaration in F Forms, along with the relevant documents submitted by the petitioner Company, the third respondent is directed to pass appropriate assessment orders thereon, on merits and in accordance with law, within a period of four weeks thereafter. 13. With the above directions, the writ petition stands disposed of. No costs.