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TMI BlogAuthority from which Declaration Form ‘C’ may be obtained, use, custody and maintenance of records of such forms and matters incidental theretoX X X X Extracts X X X X X X X X Extracts X X X X ..... Form, that is to say Form 'C' referred to in rule 12 of the Central Rules, for furnishing it to the selling dealer. Before furnishing the Declaration to the selling dealer, the purchasing dealer, or any person authorised by him in this behalf, shall fill in all required particulars in the Form, and shall also affix his usual signature in the space provided in the form for this purpose. Thereafter, the counterfoil of the Form shall be retained by the purchasing dealer and the other two portions marked "original" and "duplicate" shall be made over by him to the selling dealer: PROVIDED that the counterfoils of the Declaration Forms should be maintained by the dealer for a period of five years or such further period as may be prescri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Sales Tax Act, 1956 and in respect of which no orders for installment/stay have been obtained from the competent authority under the provision of law; or (iii) not filed proper utilization account in Form '2B', of Forms issued to him earlier; or (iv) some adverse material has been found by the Commissioner suggesting any concealment of sale or purchase or furnishing inaccurate particulars in the returns; the Commissioner shall, after affording the applicant an opportunity of being heard, withhold, for reasons to be recorded in writing, issue of Declaration Form 'C' to him: Provided that the Commissioner may, after affording the applicant an opportunity of being heard, withhold, for reasons to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the quarter to which the declaration relates along with the reconciliation return prescribed in rule 4, the portion marked "original" of the Declaration Form 'C' received by him from the purchasing ,dealer and shall also produce for inspection, the portion of the Declaration Form marked "duplicate", if required to do so by the Commissioner: Provided that for the period from 1st April, 2005 to 30th September, 2005 a dealer who claims to have made a sale to a registered dealer shall furnish to the Commissioner by 31st December, 2006 along with the reconciliation return prescribed in rule 4, the portion marked "original" of the Declaration Form 'C' received by him from the purchasing dealer and shall also produce for inspection, 'the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner shall, either directly or through any other person, transfer the same to another person except for the lawful purpose of sub-rule (1). (11) A Declaration Form in respect of which a report has been received by the Commissioner under sub-rule (8) shall not be valid for the purpose of sub-rule (1). (12) The Commissioner shall from time to time publish in the official Gazette the particulars of the Declaration Forms in respect of which a report has been received under sub-rule (8). (13) The Commissioner may, by notification, declare that Declaration Forms of a particular series, design or colour shall be deemed as obsolete and invalid with effect from such date as may be specified in the notification. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notes:- 1. Substituted vide Notification No. F. 3(77)/Fin.(T E)/2005-06/1528 kha, dated 17/03/2006 , w.e.f. 17.03.2006 , before it was read as :- (2) For obtaining a blank Declaration Form 'C' referred to in sub-rule (1) from the Commissioner, a registered dealer- (i) shall submit a Requisition Account of statutory forms in Form '2A' together with his last return in each year; and (ii) shall apply for issue of Forms to the Commissioner in Form '2C' whenever such forms are required and shall affix court fee stamp at the rate of fifty paise per Form on the application. 2. Substituted vide Notification No. F. 3(77)/Fin.(T E)/2005-06/1528 kha, dated 17/03/2006 , w.e.f. 17.03.2006 , before it was read as :- (3) If t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner may instead of withholding Declaration Form 'C' to the applicant, issue such forms in such numbers and subject to such conditions and restrictions, as he may consider necessary. PROVIDED further that notwithstanding the provisions of any other rule the issue of Declaration Form 'C' to a dealer to whom a certificate of registration under the Act has been granted for the first time, shall be withheld by the Commissioner, until such time as all the returns for the return period commencing from the date of validity of the certificate of registration are furnished and tax due according to such return/returns is paid by him: PROVIDED also that the Commissioner may, subject to such conditions and restrictions, as may be imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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