94. Commissioner's power to declare declaration forms of particular series or colour obsolete and invalid

(1) The Commissioner may, by notification published in the Calcutta Gazette, declare declaration forms of particular series or colour obsolete and invalid with effect from such date, not being less than fifteen days from the date of publication of such notification, as may be specified in the notification.

(2) On publication of the notification referred to in sub-rule (1) all registered dealers or undertakings, who are in possession of declaration forms declared obsolete and invalid under that sub-rule, shall surrender to the appropriate assessing authority all such declaration forms before the date specified in this behalf in such notification.