95. Bar on the issue of certain declaration forms

No registered dealer shall issue declaration in Form 9, Form 11, Form 12, Form 13 or Form 14 covering any sale referred to in sub-section (2), sub-section (2A), or sub-section (3), of section 17, as the case may be, or shall issue certificate in Form 13A covering any sale referred to in section 17A,

(a) which has not been obtained by him from the appropriate assessing authority or any other authority referred to in this chapter,

(b) which is reported to have been lost, stolen or destroyed from the custody of any other registered dealer, or

(c) which has been cancelled by the appropriate assessing authority under rule 93, or

(d) which has been declared obsolete or invalid by the Commissioner under rule 94.