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.

30M. Commissioner's power to declare declaration forms of particular series or colour obsolete and invalid.

(1) The Commissioner may, by notification published in the Kolkata Gazette, declare declaration forms of particular series are 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 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.