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The Central Sales Tax (Orissa) Rules, 1957 - HISTORY
6. Authority from which declaration forms may be obtained, use, custody and maintenance of records of such forms and matters incidental thereto

6. Authority from which declaration forms may be obtained, use, custody and maintenance of records of such forms and matters incidental thereto

(a)

    (i) A registered dealer, who wishes to purchase goods from another such dealer on payment of tax at the rate applicable under the Act to sales of goods by one registered dealer to another, for the purpose specified in the purchasing dealer's certificate of registration, shall obtain on application, affixed with a fee of Rupees Eighteen in Court-fee stamps for every 25 blank declaration forms applied for from the notified authority as defined in the Central Sales Tax (Registration and Turnover) Rules, 1957, (hereinafter referred to as the notified authority) blank Declaration Forms prescribed under rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, for furnishing them to the selling dealer:

Provided that the notified authority may refuse issue of such form to a dealer who has failed to comply with the order demanding security or additional security, as the case may be, under sub-rule (2) of rule 3 of these rules. The notified authority shall supply to the dealer applying in this behalf such number of blank declaration forms as appears to him to be reasonable at any one time:

Provided further that no second or subsequent supply of declaration forms shall be made to any such dealer unless he furnishes to the notified authority a true copy of the accounts, certified by him under his signature, of the forms last supplied to him as maintained in Form V referred to in sub-rule (d):

Provided further that for the purpose of this sub-rule the application shall be signed by any person who is authorised to sign a return under rule 11.

    (ii) Before furnishing the Declaration to the selling dealer the purchasing dealer, or a person authorised by him in this behalf, shall fill in all required particulars in the form and affix his usual signature in the space provided in the form for this purpose and also at the bottom of the last entry of the bill or cash memo. 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;

(b) No purchasing dealer shall give, nor shall a selling dealer accept, any Declaration except in a Form obtained by the purchasing dealer, on application, from the notified authority and not declared obsolete and invalid by the Commissioner under the provisions of sub-rule (j).

(c) Every Declaration Form obtained from the notified authority by a registered dealer shall be kept by him in safe custody and he shall be personally responsible for the loss, destruction or theft of any such Form or the loss of Government revenue, if any, resulting directly or indirectly from such theft or loss.

(d)

    (i) Every registered dealer to whom any Declaration Form is issued by a notified authority shall maintain, in a register in Form No. V, a true and complete account of every such Form received from the notified authority. If any such blank form before it is filled in, signed and despatched to the selling dealer, is lost, destroyed or stolen, the dealer shall report the fact to the notified authority immediately, shall make appropriate entries in the remarks column of the register, and take such other steps to issue public notice of the loss, destruction or theft as the notified authority may direct and in respect of each such form shall furnish to the notified authority an indemnity bond in Form XI against any possible loss to the Government.

(e) Any unused Declaration Forms remaining in stock with a registered dealer on the cancellation of his registration certificate shall be surrendered to the notified authority together with the certificate of registration.

(f) No registered dealer to whom a Declaration Form is issued by the notified authority shall either directly or through any other person, transfer the same to another person except for the lawful purpose of clause (a).

(g) A Declaration Form in respect of which a report has been received by the notified authority under sub-rule (d) shall not be valid for the purpose of sub-rule (a).

(h) The notified authority shall on receipt of a report of loss, theft or destruction of Declaration Forms, immediately report the fact to the Commissioner.

(i) On receipt of report referred to in clause (h) the Commissioner shall after such enquiry, if any, as he may think necessary, publish in the Gazette, the particulars of the Declaration Forms in respect of which a report is received under sub-rule (d).

(j) 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:

Provided that a copy of such notification shall also be forwarded to Chief Sales Tax authorities of other States for publication in their respective State Gazette.

(k) When a notification declaring Forms of a particular series, design or colour obsolete and invalid is published under clause (j), all registered dealers shall, on or before the date with effect from which the forms are so declared obsolete and invalid, surrender to the notified authority all unused Forms of that series, design or colour which may be in their possession and obtain in exchange such new Forms as may be substituted for the forms declared obsolete and invalid:

Provided that new Forms shall not be issued to a dealer until he has rendered account of the old Forms lying with him and returned the balance, if any, in his hand to the notified authority.

(l) When there is a publication of notification in the Gazette under sub-rule (i) or sub-rule (j), as the case may be, the Commissioner may forward copies of such publication or notification to other State Government for publication in their Gazettes.