8. Authority from whom Declaration Form `F' may be obtained, used and maintenance of
record of such Forms and matters incidental thereto.
(1) A registered dealer who intends to issue a Declaration in Form `F' referred to in sub-rule (5) of rule 12 of the Central Rules, for the purpose of section 6A of the Act shall obtain the same from the Commissioner to the extent required by him on payment at the rate of one rupee per Form and such payment shall be made in the form of court-fee stamps:
PROVIDED that no form shall be issued to a dealer until he has rendered complete and satisfactory account of Forms, if any, issued to him on any earlier occasion.
(2) The provisions of sub-rules (2) to (4) of rule 5 in relation to Declaration Form `C' referred to therein shall also apply to certificate in Form `F', with such change, as circumstances require.
(3) Before furnishing the Declaration in Form `F' he shall fill in all the particulars in the Form and affix his usual signature in the space provided and retain the counterfoil and issue the copies marked "original" and "duplicate". The counterfoil of the Declaration Form shall be preserved by him for a period of five years or such further period as may be prescribed by the Commissioner.
(4) 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 the Government revenue, if any, resulting directly or indirectly from such loss, destruction or theft.
(5) Every registered dealer to whom any Declaration Form is issued by the Commissioner shall maintain, in a register in Form `5', a true and complete account of every such Forms received from the Commissioner. If any such Form is lost, destroyed or stolen, the dealer shall report the fact to the Commissioner immediately and shall make appropriate entries in the remarks column of the register in Form `5' and take such other steps to issue public notice of the loss, destruction or theft as the Commissioner may direct.
(6) 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.
(7) No registered dealer to whom a Declaration Form has been 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).
(8) A Declaration Form in respect of which a report has been received by the Commissioner under sub-rule (5) shall not be valid for the purpose of sub-rule (1).
(9) The Commissioner shall, from time to time, publish in the official Gazette the particulars of the Declaration Forms in respect of which a report is received under sub-rule (5).
(10) The Commissioner, by notification, may declare that Declaration Forms of particular series, design or colour be deemed as obsolete and invalid with effect from such date as may be specified in the notification.
(11) When a notification, declaring Forms of a particular series, design or colour obsolete and invalid, is published under sub-rule (10), 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 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 lying with him and returned the balance, if any, in his hand to the Commissioner.
(12) Where any dealer issues a Declaration in Form `F' for the purpose of section 6A of the Act, he shall maintain a register in Form `6' recording therein the true and correct particulars in respect of the goods covered by the Declaration in Form `F'. He shall produce this register for inspection before the Commissioner and shall furnish such other particulars as may be required by him. He will furnish copies of entries of this register and such other particulars relating to the entries made therein as may be required by the Commissioner.
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