62. Printing, custody, issue etc. of declarations in form VAT- XXVI-A. -

(1) The Form VAT-XXVI-A shall be printed by the State Government in triplicate specifically indicating the form as "Original", "Duplicate" and "Triplicate" and shall be serially numbered according to the scheme of series, number and colour as approved by the Commissioner from time to time.

(2) Any dealer, on whose behalf a declaration in Form VAT-XXVI-A is required to be furnished before the officer in-charge of the check-post or barrier or is required to be produced before any other officer referred to in sub-section (4) of section 34 of the Act, shall apply to the Appropriate Assessing Authority for the grant of declaration forms in Form VAT-XXVI-A stating clearly his reasonable demand for a period of not more than three months disclosing stock and details of declaration forms already in hand and also the date on which and the number in which he was last issued the declaration form:

Provided that if the Commissioner is satisfied that it is necessary so to do, he may, by order in writing, allow the Form VAT-XXVI-A to be issued at the check post or barrier to the owner or person incharge of a goods vehicle or vessel or allow any class of registered dealers to make use of Form VAT-XXVI-A printed (electronically or otherwise) by himself.

(3) If the appropriate Assessing Authority is satisfied that the requisition of the dealer is genuine and reasonable, he may issue him as many declaration forms as he may deem fit on prior payment of price of such forms, to be fixed by Government from time to time, either in cash or on deposit of such price by the dealer in the Government treasury.

(4) The dealer to whom the declaration forms have been issued shall be responsible for their proper custody and use. If a declaration form, whether blank or completed is lost either from the custody of any dealer or in transit, he shall report the loss to the appropriate Assessing Authority from whom he obtained it.

(5) On receipt of report referred to in sub-rule (5), the appropriate Assessing authority shall call upon the dealer to furnish a reasonable security by way of an indemnity bond in Form VAT-XXVIII-B in respect of each lost form separately or in respect of all the lost forms collectively to safeguard against the misuse of the same.

(6) No dealer to whom a declaration form has been issued shall transfer the same to another person.

(7) No dealer shall furnish or issue any declaration except in a declaration form obtained by him from the Appropriate Assessing Authority having jurisdiction over his principal place of business and not declared obsolete or invalid under the provisions of sub-rule (10).

(8) The dealer referred to in sub-rule (3) shall maintain accounts of the declaration forms in a register in Form VAT- XXVI-B.

(9) The dealer shall produce the register prescribed in sub-rule (8) on demand by any Assessing Authority or any other officer subordinate to him and duly authorised by him in writing for inspection.

(10) The Commissioner may, by notification in the Official Gazette, declare certain series, designs or colour of declaration form as obsolete and invalid. All the dealers shall, on or before the date from which the declaration forms are so declared obsolete and invalid surrender to the appropriate Assessing Authority all such forms which may be in their possession and obtain in exchange such new forms as may be substituted for the forms declared obsolete and invalid:

Provided that new forms shall not be issued to a dealer until he has rendered account of the old forms issued to him and actually returned the balance in hand, if any, to the appropriate Assessing Authority.

(11) Before a dealer referred to in sub-rule (3) makes demand to the Appropriate Assessing Authority for further issue of declaration forms, such dealer shall furnish to that authority the details of the VAT- XXXII-A form previously issued, on the record slip containing the following particulars: -

RECORD SLIP OF FORMS VAT XXVI-A RECEIVED ON ____________ FROM THE ASSESSING AUTHORITY_____________/ CHECK POST/ BARRIER.

(12) The account of the Forms VAT-XXVI-A received and issued to each dealer shall be maintained by the appropriate Assessing Authority in Form VAT-XXVI-C.

(13) For the purposes of section 34 (4) of the Act, the Officer-in-Charge of the check post or barrier will, after satisfying himself about the correctness and completeness of the declarations, sign and stamp them, showing the date of receipt, with his official seal of the check post or the barrier and return duplicate copy of the declaration to the owner or person incharge of the goods vehicle or vessel. The original copy of the declaration shall be forwarded to the appropriate Assessing Authority of the district, in which the dealer concerned has the principal place of business, under a covering statement in Form VAT-XXVI-D, or VAT-XXV-E in respect of a registered dealer or an un-registered dealer, as the case may be. The Assessing Authority shall cause to be entered the particulars of the declaration forms, received under Forms VAT-XXVI-D and VAT-XXVI-E, in a register to be prepared dealer-wise in Form VAT-XXVI-F.

(14) In case any dealer liable to pay tax is importing goods meant for the purpose of business from outside the State by Rail, Air, Post office or Courier, he or his agent shall file declaration in Form VAT-XXVI-A with the nearest check post or barrier, if any, or appropriate Assessing Authority or the Excise and Taxation Inspector of the Circle as per invoice, delivery note, railway receipt, or any document of this nature:

Provided that in respect of such goods as the Commissioner may notify, the declaration in Form VAT XXVI-A shall be furnished in advance only to the appropriate Assessing Authority or the Excise and Taxation Inspector.

(15) The officer in-charge of the check-post/ barrier shall enter the relevant information in the computer and generate serially numbered computerized printouts of Form VAT-XXVI-A, in duplicate. The officer in-charge, shall charge such sum as may be fixed by the Commissioner from time to time as service charge for issuing the computer printouts of Form VAT-XXVI-A from the owner or person in-charge of the goods.

(16) The officer in-charge of the check-post/ barrier shall retain the original foil of the computer generated declaration in Form VAT-XXVI-A and shall return duly stamped and signed to the owner or person in-charge of the goods.

(17) The Commissioner may issue from time to time detailed instructions for issue of blank forms to any dealer, their use, submission after use and surrender of unused forms by him and maintenance of record in relation thereto.