Rule 6 - Use, custody, maintenance, etc. of records of certificates in Form ‘D’ - Central Sales Tax (Delhi) Rules, 2005

6. Use, custody, maintenance, etc. of records of certificates in Form 'D'.- Omitted ******************* Notes : (Rule 6 has been Omitted vide Notification No. F.3(2)/Fin(T E)/2007-08/(iii)/dsfte/354 dated 14/5/2007 , before Omission it was read as : "(1) An authorised officer of the Government (other than the Government registered as a dealer under the Act) who purchases goods, on behalf of the Government from a registered dealer shall furnish a certificate in Form 'D' referred to in sub-rule (1) of rule 12 of the Central Rules. (2)(a) Before furnishing such certificate, the authorised officer of the Government shall fill in all the required particulars in the certificate, affix his usual signature in the space provided in the certificate for this purpose, retain the counterfoil of the certificate and make over the other two portions in the certificate marked "original" and "duplicate" to the selling dealer. (b) The counterfoil of the certificate in Form 'D' shall be maintained by the authorised officer of the Government for a period of five years or such further period as may be specified by the Commissioner. (3)(a) A dealer who claims to have made a sale to the Government (other than the Government registered as a dealer under the Act) shall, in respect of such claim, furnish to Commissioner within a period of nine months from the end of the year alongwith the statement prescribed in rule 4, the portion marked "original" of the certificate in Form 'D' received by him from the authorised officer of the Government and shall also produce for inspection the portion of the certificate marked "duplicate", if required to do so by the Commissioner. (b) The assessing authority may in his discretion require the selling dealer to produce for inspection the portion marked 'duplicate' in the certificate in Form 'D'. Explanation - In this rule 'authorised officer of the Government' means an officer authorised under clause (b) of sub-section (4) of section 8 of the Act." Sub-rule (3)(a) of Rule 6 earlier Substitued vide Notification No. F. 3(77)/Fin. (T E)/2005-06/1528 kha, Dated 17.03.2006 . w.e.d. 17.03.2006.