93. Surrender or unused declaration forms to the appropriate assessing authority for cancellation

(1) When the certificate of registration of a registered dealer is cancelled or when an undertaking ceases to supply electrical energy to the public under a licence or sanction granted or deemed to have been granted under the Indian Electricity Act, 1910 (9 of 1910), such registered dealer or undertaking, as the case may be, shall forthwith surrender to the appropriate assessing authority all unused declaration forms held by him or it in stock.

(2) All declaration forms surrendered by a registered dealer or undertaking under sub-rule (1) shall be cancelled by the appropriate assessing authority and the fact of cancellation of such declaration forms shall be reported to the Commissioner.