ORDER : 1. This writ petition has been filed by the petitioner seeking a Writ of Mandamus, directing the second respondent to consider the petitioner's representation dated 27.04.2009 and revise the Assessment order passed by the second respondent in his proceedings in CST No.502346/02-03 dated 31.03.2005. 2. Heard the learned Counsel appearing on either side and perused the documents placed on record. 3. According to the petitioner-Company, who is engaged in the business of manufacturing and selling of Fire Works, at the time of final assessment in respect of Assessment Year 2002-03, they were not able to get the 'C forms' from the consignees and therefore, the second respondent, without 'C forms', has passed the assessment order. It is the case of the petitioner that thereafter, they obtained 'C forms' from the consignees and therefore, the petitioner-Company has made a representation, dated 27.04.2009, before the second respondent, requesting to revise the assessment. However, the authorities are yet to pass orders on the said representation and hence, the petitioner is before this Court for the aforesaid relief. 4. On the other hand, the learned Additional Government Pleader, on instructions, would submit that the petitioner-Company was issued with a pre-assessment notice dated 02.03.2005, which was served on 17.03.2005 by RPAD. However, the petitioner did not turn up. Therefore, the second respondent, based on the materials available on record, has passed the assessment order dated 31.03.2005, for the Assessment Year 2002-03 and the same was duly served on 13.04.2005. 5. Insofar as the representation of the petitioner, dated 27.04.2009, is concerned, it is the stand of the respondents that nearly after a lapse of four years, the petitioner, by way of the said representation, has sought for revision of assessment, which is not permissible under law. Since the assessment itself is over, the learned Additional Government Pleader would attempt to submit that, the remedy available to the petitioner is to prefer an appeal before the appropriate authority and therefore, he prays for dismissal of the present writ petition. 6. At this juncture, the learned Counsel for the petitioner drew the attention of this Court to the Circular of the Commissioner of Commercial Taxes in Acts Cell-1/12975/2011, dated 28.02.2011, where an instruction was given to the Assessing Officers to accept the forms/certificates produced by the assessee, even after passing final assessment orders and pass revised assessment orders. 6. At this juncture, the learned Counsel for the petitioner drew the attention of this Court to the Circular of the Commissioner of Commercial Taxes in Acts Cell-1/12975/2011, dated 28.02.2011, where an instruction was given to the Assessing Officers to accept the forms/certificates produced by the assessee, even after passing final assessment orders and pass revised assessment orders. The relevant portion of the said circular reads thus: “Acts Cell - 1/12975/2011/28.02.2011 CIRCULAR To All Deputy Commissioners: Sub : Tamil Nadu General Sales Tax Act, 1959 - For XVII - Acceptance of - Re - opening assessments - Certain instructions - issued. Ref : 1.This office Circular No. Acts Cell-III/23367/93, dt.30.04.1993. 2. This office Circular No. Acts Cell-III/69485/98, dt.29.06.1999. 3. This office Circular No. Acts Cell-IV/66001/99, dt.08.12.1999. 4. This office Circular No. Acts Cell-IV/59758/99, dt.01.02.2000. 5. This office Circular No. Acts Cell-IV/41347/2000, dt.10.07.2000. ----- In the circular first cited, it was instructed that the Assessing Officers should accept the 'C' Forms presented after final assessment and revise the assessment under Section 55 of the Tamil Nadu General Sales Tax Act, 1959 on sufficient cause. In the circular second cited, the instructions were made applicable not only to 'C' forms, but also to E-I, E-II and F forms also. In the circular third and fourth cited, the instructions were reiterated and the Assessing Officers were requested that the 'C' and 'F' forms may be issued without mentioning the validity. In the reference 5th cited, the instructions were reiterated and the Assessing Officers were instructed to follow the instructions scrupulously. Despite issue of circulars, several representations are still received in this office that some Assessing Officers are insisting the dealers to prefer appeals and seek legal remedy. The declaration Forms/Certificates have to be accepted on remand by the appellate authorities and only to save the trouble of prolonging the issue, the Assessing Officers were instructed to accept the same and revise the assessments. Hence, all the Assessing Officers may be strictly instructed to accept the C, D, E-I, E-II and F forms, even after passing final assessment orders and to revise the assessments under Section 55 of the Tamil Nadu General Sales Tax Act, 1959. Similarly, representations are received in respect of Form XVII also. Hence, all the Assessing Officers may be strictly instructed to accept the C, D, E-I, E-II and F forms, even after passing final assessment orders and to revise the assessments under Section 55 of the Tamil Nadu General Sales Tax Act, 1959. Similarly, representations are received in respect of Form XVII also. The case of Form XVII is similar to C, D, E-I, E-II and F forms, in order to avail concessional rate under Section 3(3) and 3(5) of the Tamil Nadu General Sales Tax Act, 1959, the Form XVII was prescribed under Rule 22(1) of the Tamil Nadu General Sales Tax Rules, 1959. Hence, the benefit available under the Central Sales Tax Act, 1956, is applicable to Form XVII also. All the Assessing Officers may be instructed to accept the Form XVII filed after passing final assessment orders and revise the assessments under Section 55 of the Tamil Nadu General Sales Tax Act, 1959. Form XVII and other Forms should be issued without mentioning any date of validity as in the case of Form 'C' and 'F'. The Assessing Officers may also be instructed to mention in the assessment order itself by a foot note that the dealers may file the missing declaration forms/certificates, as the case may be, and the assessment will be revised under Section 55 of Tamil Nadu General Sales Tax Act, 1959 as and when the Forms like C, D, E-I, E-II, F and Form XVII (as the case may be) are filed by the dealers after final assessment..” 7. When the circular of the Commissioner of Commercial Taxes in Acts Cell-1/12975/2011, dated 28.02.2011, itself is in very clear terms that the Assessing Officers are empowered to accept the forms/certificates, even after passing final assessment orders and revise the assessments, the second respondent ought to have revised the subject assessment of the petitioner, by accepting the 'C forms'. 8. Moreover, a Full Bench of this Court, in a similar issue, in the decision reported in CDJ-1982-MHC-132, in the case of State of Tamil Nadu v. Arulmurugan and Company, which was subsequently upheld by the Hon'ble Apex Court in the decision reported in AIR-1994-SC-2364, in the case of State of A.P. etc., v. M/s. Hyderabad Asbestos Cement Production Ltd., etc., has held the assessee is entitled to submit the 'C forms' even in the appellate stage. This decision was subsequently followed by a learned Single Judge of this Court in an unreported judgment in the case of Tvl. Sivasakthi Fireworks, Sivakasi v. Commercial Tax Officer, Sivakasi, in W.P.(MD)No.1621 of 2005, dated 18.06.2007. 9. Since the submission of 'C form' and acceptance thereon is not going to have an effect on the taxable turnover, as provided under the Act and also considering the aforesaid decisions as well as the Circular of the Commissioner of Commercial Taxes in Acts Cell-1/12975/2011, dated 28.02.2011, this Court is issuing the following direction: “the respondents, more particularly, the second respondent is hereby directed to consider the representation of the petitioner, dated 27.04.2009 and accept the 'C form' and thereafter, pass appropriate orders/revised assessment orders, on merits and in accordance with law, after affording due opportunity of hearing to the parties, within a period of four weeks from the date of receipt of a copy of this order.” 10. This writ petition stands allowed in the above terms. No costs.