69. Prescribed Forms.-

(1) Where a form has been prescribed by these rules for the keeping or maintaining of any accounts or for the submission of any return, only the appropriate forms printed under authority of the Union Territory Government shall be used for the purpose:

Provided that the Government may by a general order at any time, permit the dealers to use privately printed copies of forms.

(2) The forms prescribed in the rules may be used with such variation in matters of detail, as may be directed by the Commissioner of Commercial Taxes from time to time.