88. Authority to whom and the manner in which, applications for obtaining declaration forms or certificate to be made

(1) A registered dealer or the owner or representative of an undertaking engaged in supplying electrical energy may for obtaining declaration form or certificate referred to in rule 52, rule 53, rule 54, rule 73, rule 74, rule 75, rule 76, rule 77, rule 80 or rule 81 make an application to the appropriate assessing authority duly signed by him.

(2) While making an application referred to in sub-rule (1), the applicant shall state separately in such application his requirement for each kind of declaration form or certificate, the number of each kind of declaration form or certificate issued to him on the last two occasions and the details of the unused declaration form or certificate held in stock, if any.

(3) The applicant shall furnish in duplicate statement in Form 15A, duly filled in and signed by him, in respect of issue of declaration forms or certificates received on the previous occasion, showing details of stock of such forms or certificates, if any, and produce the counterfoils of such forms or certificates before the authority referred to in sub-rule (1) :

Provided that where the use or requirement of declaration forms or certificates appears not to be in order, the appropriate assessing authority may call for the relevant documents.

Explanation.- For the purposes of this rule and rule 89, the expression "previous occasion" shall include the occasions on which declaration forms or certificates of all denominations of the kind applied for were last issued to a dealer, and the dealer, while making an application for declaration forms or certificates of any denomination of a particular kind, shall furnish an up-to-date statement in Form 15A showing in the appropriate column ;

(a) issue of declaration forms or certificates of all denominations of such kind by the dealer since the date when declaration form or certificate of any denomination of such kind was last received by him, and

(b) stock, if any, of unused declaration form or certificate of any denomination of that kind,