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.

30P. Registers to be maintained with respect to declaration forms.

(1) A registered dealer obtaining declaration form under rule 30F shall maintain a register in Form 17B for declaration in Form 12A.

(2) The register in Form 17B referred to in sub-rule (I) containing up-to-date account of declaration forms together with the counterfoils of the used declaration forms and the unused declaration forms shall be kept at his place of business and be made available at all reasonable times for inspection by the Commissioner, or Special Commissioner, or Additional Commissioner, or any person appointed under sub-section (1) of section 6 to assist the Commissioner.