THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER VIA : DECLARATIONS AND OTHER EVIDENCES IN SUPPORT OF A DEALER`S CLAIMS FOR DEDUCTIONS FROM TURNOVER OF SALES UNDER CLAUSE (B) OF SUB-SECTION (1) OF SECTION 16 AND AUTHORITIES FROM WHOM, AND THE MANNER IN WHICH, DECLARATION FORMS TO BE OBTAINED, RESTRICTIONS AND CONDITIONS FOR USE OF SUCH FORMS AND FINE FOR MISUSE OF SUCH FORMS AND FINE FOR CONTRAVENTION OF THE PROVISIONS.

30G. Authority to whom and the manner in which applications for obtaining declaration forms to be made.

(1) A registered dealer may for obtaining declaration form referred to in rule 30C, make an application in Form 17 together with the annexure to such application duly obtaining declaration signed by him, to the appropriate assessing authority.

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

(3) The applicant shall furnish a statement in duplicate in Form 17A, duly filled in and signed by him, in respect of issue of declaration forms received on the previous occasion, showing details of stock of such forms, if any, and produce the counterfoils of such forms before the authority referred to in sub-rule (1) and satisfy the said authority, whenever required, the bona fide use of such declaration form as shown in the statement in Form 17A:

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