(1) A registered dealer, may, for obtaining way bill in Form no. 50 referred to in rule 100, rule 103, or rule 104 for the purpose of transporting any consignment of goods on his own account from any of the places referred to in the said rules, make an application in Form no. 52 or, for obtaining way bill in Form no. 51 referred to in rule 108, make an application in Form no. 53, duly filled in, verified and signed by him, to the appropriate assessing authority.

(2) While making an application to the appropriate assessing authority under sub-rule (1), every registered dealer shall state therein-

(a) the total number of way bill form no.s received by him on the last two occasions,

(b) the total number or way bill form no.s, if any, held in stock on the date of application, and

(c) the total number or way bill form no.s required to be issued to him.

(3) Every registered dealer shall furnish along with his application for way bill in Form no. 50 or Form no. 51, as the case may be, on each occasion a separate statement of account in Form no. 54 or Form no. 55 respectively of receipts and use by him of way bill form no.s and stock of such way bill form no.s, if any, held by him at the time of making such application and produce before the appropriate assessing authority the counterfoils of the way bills used by him during the last three months.

(4) If it appears to the appropriate assessing authority that the particulars furnished in the application and the statement of account referred to in sub-rule (3) are correct and complete and the requirement of the way bill in Form no. 50 or Form no. 51, as the case may be, for the next six months following the date of the application, to the registered dealer, is reasonable, it shall issue the required number of way bill in Form no. 50 or Form no. 51, as applied for, to the registered dealer.

Provided that where the appropriate assessing authority is not satisfied with the correctness of the particulars furnished in the application or statement of account of way bill in Form no. 50 or Form no. 51 issued to him on the last two occasions, it may, pending enquiry or investigation into the matter by it or by such other authority as the Commissioner may authorise or direct, issue such number or way bill form no.s to the registered dealer as may, in its opinion, satisfy the immediate requirement of such dealer.

Provided further that where the appropriate authority under the Act finds that the registered dealer during the preceding three years has been regular in filing returns and payment of tax under the Act and the Central Sales Tax Act, 1956, he shall issue to such dealer at least fifty per centum of the number of way bill in Form No. 50 or Form No. 51, as the case may be, obtained and utilised during the immediate preceding year or the number of way bill applied for, whichever is less:

Provided also that while issuing way bill in Form No. 50 or Form 51, as the case may be, as per the second proviso if the appropriate authority under the Act feels that the dealer should not be issued fifty per centum of the number of way bill obtained and utilised during the immediate preceding year, then he shall before passing any order obtain a prior approval of the appropriate Additional Commissioner:

Provided further that where the appropriate assessing authority is satisfied that a registered dealer at the time of making the application for way bill in Form no. 50 or Form no. 51 has defaulted in furnishing any return or returns together with receipted challan or challans showing payment of tax, interest or late fee due from him according to such return or returns, for the furnishing of which the prescribed date or dates have already expired or has failed to comply with the order demanding security from him under section 26, it may issue such number of way bill to such registered dealer as may, in its opinion, satisfy the immediate requirement of such dealer.

Provided also that the appropriate assessing authority may, while issuing the way bill in Form no. 50 or Form no. 51, for good and sufficient reason to be recorded in writing, and after giving the dealer a reasonable opportunity of being heard, specify the goods and the maximum value of such goods which may be transported on the strength of such way bill.

(5) Notwithstanding anything contained in sub-rule (1), the Commissioner may-

(a) withdraw to himself, or transfer to any Additional Commissioner or any person appointed under sub-section (1) of section 6, any application pending before the appropriate assessing authority for disposal in accordance with the provisions of this rule, or

(b) direct a registered dealer to make an application to such Additional Commissioner or Deputy commissioner or Sales Tax Officer as may be authorised by him for disposal of his application in accordance with the provisions of this rule.

(6) omitted

(7) If the appropriate assessing authority or any other authority referred to sub-rule (5), considers it necessary so to do, such authority may, before issue of way bills in Form no. 50 or in Form no. 51, as the case may be, on the basis of an application made under this rule, specify the period therein for which use of such form no.s shall be valid, and provisions of this sub-rule shall apply mutaits mutandis in the case of issue of such way bills on the basis of application made under rule 111.