5. Authority from which Declaration Form `C' may be obtained, use, custody and
maintenance of records of such forms and matters incidental thereto.
(1) A registered dealer, who wishes to purchase goods from another such dealer, on payment of tax at the rate applicable under the Act, to sales of goods by one registered dealer to another, for the purpose specified in the purchasing dealer's certificate of registration, shall obtain from the Commissioner the blank Declaration Form, that is to say Form `C' referred to in rule 12 of the Central Rules, for furnishing it to the selling dealer. Before furnishing the Declaration to the selling dealer, the purchasing dealer, or any person authorised by him in this behalf, shall fill in all required particulars in the Form, and shall also affix his usual signature in the space provided in the form for this purpose. Thereafter, the counterfoil of the Form shall be retained by the purchasing dealer and the other two portions marked "original" and "duplicate" shall be made over by him to the selling dealer:
PROVIDED that the counterfoils of the Declaration Forms should be maintained by the dealer for a period of five years or such further period as may be prescribed by the Commissioner.
(2) For obtaining a blank Declaration Form `C' referred to in sub-rule (1) from the Commissioner, a registered dealer-
(i) shall submit a Requisition Account of statutory forms in Form `2A' together with his last return in each year; and
(ii) shall apply for issue of Forms to the Commissioner in Form `2C' whenever such forms are required and shall affix court fee stamp at the rate of fifty paise per Form on the application.
(3) If the applicant for Declaration Forms has, at the time of making the applications, failed to comply with an order demanding security from him under sub-section (3A) of section 7 of the Act, the Commissioner shall reject the application.
(4) If the applicant for Declaration Form `C' has, at the time of making the application-
(i) defaulted in furnishing any return or returns in accordance with the provisions of law or in payment of tax due according to such return; or
(ii) defaulted in making the payment of the amount of tax assessed, re-assessed or the penalty imposed by the Commissioner and in respect of which no orders for installment/stay have been obtained from the competent authority under the provision of law; or
(iii) not filed proper Requisition Account of the Declaration Forms required by him; or
(iv) not filed proper utilization account in Form `2B' of Forms issued to him in advance together with the returns for the period during which the Forms were utilized; or
(v) some adverse material has been found by the Commissioner suggesting any concealment of sale or purchase or furnishing inaccurate particulars in the returns; the Commissioner shall, after affording the applicant an opportunity of being heard, withhold, for reasons to be recorded in writing, issue of Declaration Form `C' to him:
PROVIDED that the Commissioner may instead of withholding Declaration Form `C' to the applicant, issue such forms in such numbers and subject to such conditions and restrictions, as he may consider necessary.
PROVIDED further that notwithstanding the provisions of any other rule the issue of Declaration Form `C' to a dealer to whom a certificate of registration under the Act has been granted for the first time, shall be withheld by the Commissioner, until such time as all the returns for the return period commencing from the date of validity of the certificate of registration are furnished and tax due according to such return/returns is paid by him:
PROVIDED also that the Commissioner may, subject to such conditions and restrictions, as may be imposed, issue to the applicant Declaration Forms for which Requisition Account in Form `2A' cannot practically be filed.
(5) A dealer who claims to have made a sale to a registered dealer shall furnish to the Commissioner within a period of nine months from the end of the year alongwith the statement prescribed in rule 4, the portion marked "original" of the Declaration Form `C' received by him from the purchasing dealer and shall also produce for inspection, the portion of the Declaration Form marked "duplicate", if required to do so by the Commissioner.
(6) No purchasing dealer shall give, nor shall a selling dealer accept, any Declaration Form except in a Form obtained by the purchasing dealer on application, from the Commissioner and not declared obsolete and invalid by the Commissioner under the provisions of sub-rule(13).
(7) Every Declaration Form obtained from the Commissioner by a registered dealer shall be kept by him in safe custody and he shall be personally responsible for the loss, destruction or theft of any such Form or the loss of Government revenue, if any, resulting directly or indirectly from such loss, destruction or theft.
(8) Every registered dealer to whom any Declaration Form is issued by the Commissioner shall maintain, in a register in Form `2', a true and complete account of every such Form received from the Commissioner. If any such Form is lost, destroyed or stolen, the dealer shall report the fact to the Commissioner immediately, shall make appropriate entries in the remarks column of the register, in Form `2', and take such other steps to issue public notice of the loss,destruction or theft as the Commissioner may direct.
(9) Any unused Declaration Forms remaining in stock with a registered dealer on the cancellation of his certificate of registration shall be surrendered to the Commissioner.
(10) No registered dealer to whom a Declaration Form is issued by the Commissioner shall, either directly or through any other person, transfer the same to another person except for the lawful purpose of sub-rule (1).
(11) A Declaration Form in respect of which a report has been received by the Commissioner under sub-rule (8) shall not be valid for the purpose of sub-rule (1).
(12) The Commissioner shall from time to time publish in the official Gazette the particulars of the Declaration Forms in respect of which a report has been received under sub-rule (8).
(13) The Commissioner may, by notification, declare that Declaration Forms of a particular series,design or colour shall be deemed as obsolete and invalid with effect from such date as may be specified in the notification.
(14) When a notification, declaring Forms of a particular series, design or colour obsolete and invalid, is published under sub-rule (13), all registered dealers shall, on or before the date with effect from which the Forms are so declared obsolete and invalid, surrender to the Commissioner all unused Forms of that series design or colour which may be in their possession and shall be issued in exchange for the Forms so surrendered, 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 accounted for the old Forms lying with him and returned the balance, if any, in his hand to the Commissioner.
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