TMI BlogAuthority from whom Declaration Form ‘F’ may be obtained, used and maintenance of record of such Forms and matters incidental theretoX X X X Extracts X X X X X X X X Extracts X X X X ..... -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: Provided further that for the transactions prior to 1st October, 2005, the commissioner may, subject to such conditions and restrictions as may be imposed, issue declaration forms to an applicant even if he has not rendered complete and satisfactory account of forms, if any, issued to him on any earlier occasion in respect of the period subsequent to 30th September, 2005.; ] (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n a period of three months after the end of the quarter to which the declaration relates. In case no declaration form is utilized during any quarter, in that event also the dealer shall furnish to the Commissioner utilization account in Form '2B' stating nil utilization : Provided that the utilization account in Form '2B' of the forms relating to the transactions prior to 1st October, 2005 shall be furnished within a period of three months after the end of the quarter in which such declaration forms are issued to him by the Commissioner. ] --------------------- Notes:- 1. Substituted vide Notification No. F. 3(77)/Fin. (T E)/2005-06/1528 kha, Dated 17.03.2006 ., w.e.f. 17.03.2006, before it was read ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
