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.

30L. Surrender of unused declaration forms to the appropriate assessing authority for cancellation.

(1) When the certificate of registration of a registered dealer is cancelled such registered dealer shall surrender forthwith to the appropriate assessing authority all unused declaration forms held by him or lying in stock.

(2) All declaration forms surrendered by a registered dealer under sub-rule (1) shall be cancelled by the appropriate assessing authority within two working days from the date of such surrender and the fact of such cancellation shall be reported by him to the Commissioner within three working days of such cancellation.