85. Time limit for furnishing declarations or certificate before the assessing authority

The declaration in Form 9, Form 11, Form 12, Form 13, Form 13C or Form 14 or certificate in Form 13A as the case may be, shall be furnished by a dealer before the first appropriate assessing authority at any time on or before the date of hearing for assessment under section 45 or section 46 by such authority :

Provided that if the appellate or revisional authority is satisfied that the dealer concerned was prevented by sufficient cause from furnishing such declaration within the time as aforesaid, before the first appropriate assessing authority, such appellate or revisional authority may, for reasons to be recorded in writing, allow the dealer to furnish such declaration upto the time of hearing of appeal or revision, as the case may be, by the appellate or revisional authority.