Download UPVAT FORM – XXXVII: Form of Summons to appear in person and / or to produce documents
As per up vat Rule 52 Form of summons for the production of a document
Summons, referred to in sub-section (3) of section 47, for the production of a document or the attendance of any person shall be issued in Form XXXVII.
Download UPVAT FORM-XXXIV: Advice of refund of Value Added Tax
As per up vat Rule 50 Refund and adjustment
(1) Where any amount has been deposited by a dealer or a person in any assessment year or has been paid as input tax and any amount is refundable to such dealeror person from such assessment year, the refund under the Act shall be made after adjustment towards any amount outstanding against the dealer or the person concerned, for the same or any other assessment year under the Act, under the Central Sales Tax Act, 1956 or under the Uttar Pradesh Trade Tax Act, 1948.
(2) Where any amount is to be refunded to a dealer or a person (hereinafter in this rule referred to as recipient), he will have to give name and address of local branch of any Bank authorized to accept the tax, fee, penalty or any amount payable under the Act and his Bank account number in such local branch of the Bank to the assessing authority within a period of 10 days from date on which refund becomes due: Provided that where the recipient has already given name and address of local branch of a Bank and his Bank account number in such local branch of the Bank to the assessing authority, it shall not be necessary to give such details again.
(3) The assessing authority shall, before expiry of period of twenty one days from the date on which the refund has become due and after proper scrutiny of all relevant records and necessary verification, and after satisfying himself that the amount is refundable, submit a copy of refund order passed by him in Form XXXIII to his Drawing and Disbursing Officer. The Drawing and Disbursing Officer, within five days from the date of receipt of copy of the order, after preparing a bill, send such bill to the Treasury Officer concerned for issuing crossed account payee cheque payable at the branch of State Bank of India or any other Bank conducting Treasury business:
Explanation: For the purpose of this rule, the date, on which refund has become due, shall be the date, following the date-
(a) on which order giving rise to refund has been passed by the assessing authority;
(b) on which order giving rise to refund has been received in the office of the assessing authority where such order has been passed by any Court or other authority; and
(c) on the last date prescribed for submission of tax return or the date on which tax return is submitted, whichever is later, where refund relates to excess amount of input tax credit and refund of such amount is admissible.
(4) In the bill, prepared by the Drawing and Disbursing Officer, name of Bank of the recipient, his account number and his name shall be mentioned.
(5) The Treasury Officer, within a period of four days from the receipt of the bill shall send to the service branch of the respective bank, a crossed account payee cheque, of the amount shown refundable in the bill, payable at the branch of State Bank of India or any other Bank conducting Treasury business.
(6) The cheque referred to in sub-rule (5) shall be issued by the Treasury Officer in favour of Bank name as mentioned in the aforesaid bill.
(7) The Service branch of the respective bank shall ensure for crediting the amount of refund in the account of respective recipient in the respective branches.
(8) Simultaneously with the dispatch of cheque to Bank in whose favour cheque has been issued, the Treasury Officer, shall send original copy advice in Form XXXIV to the branch of The State Bank of India or other Bank at which cheque is payable, and shall forward second copy of such advice to the Drawing and Disbursing Officer who has raised the bill.
(9) For the purpose of the Act and these rules, the date, on which cheque relating to amount of refund is sent by the Treasury Officer to recipient’s Bank, shall be deemed to be date of refund.
(10) Adjustment of any amount under the proviso to sub section (1) of section 40 shall be made by passing an order of adjustment in form XXXIII-A. The copy of the order shall be placed in relevant file of the dealer in which refund has been adjusted. A copy of the order so passed shall be served on the dealer or the person concerned
(11) Refunds allowed during the month shall be verified with the records of the treasury in the following month for which a statement showing the details of the bills raised and cheques issued shall be prepared and signed by the Drawing Disbursing Officer and sent to the Treasury Officer. The Treasury Officer shall verify the refunds and return the statement to Drawing and Disbursing Officer.
(12) The provisions of foregoing rules relating to refunds shall mutatis mutandis; apply to disbursement of
amount under section 43.
(13) A dealer who has realized any amount referred to in sub-section (1) of section 43, shall deposit such amount along with the returns filed under rule 38. If he is not liable to file the returns, he shall deposit the entire amount within thirty days of the expiry of the relevant assessment year. The amount so realized shall be deposited in the manner specified in rule 11.
(14) The receipt of payment of amount to the dealer or a certificate from the dealer certifying the realization of amount from the claimant shall be filed along with the claim for refund under sub-section (3) of section 43.
(15) If the assessing authority, on the basis of evidence produced before it and after making such inquiry as it deems proper, is satisfied that the amount is refundable, it shall refund the amount to the claimant in the manner provided in sub-rules (1) to (9). Before rejecting a claim the assessing authority shall afford an opportunity of being heard to the claimant. The amount
shall be refunded on furnishing an indemnity bond by
the claimant in Form XXXV.
(16) If at any time after refund of the amount, the assessing authority is satisfied, for reasons to be recorded in writing, that the amount was not refundable or has become not refundable, he shall pass an order directing the claimant to deposit the amount refunded
in excess in Government Treasury, within thirty days of the receipt of the order. If the claimant fails to deposit the amount within the time as aforesaid, the same shall be realized from him in accordance with the provisions of section 33.
Provided that no order of deposit shall be made without affording the claimant reasonable opportunity of being heard.
Download UPVAT FORM – XXXVI: Interest Payment Order
As per up vat Rule 51 Payment of interest on delayed refunds
(1) Where any amount is to be paid as interest on account of allowing refund after the prescribed period of refund, the assessing authority prepare order for payment of interest in Form XXXVI and shall, in the manner provided in sub-rule (3) of rule 50, send a copy of such order to the Drawing and Disbursing Officer. The Drawing and Disbursing Officer shall, after preparing a bill of the amount mentioned in the copy of the order, send such bill to the Treasury Officer within five days from the date of receipt of copy of order from assessing authority. The Treasury Officer shall, within four days from the date of receipt of bill in his office, issue a crossed account payee cheque in the manner provided in rule 50.
(2) Sub-rules (2) to (8) of Rule 50 shall mutatis mutandis apply to issue of order by assessing authority for payment of interest, sending of bill by Drawing and Disbursing Officer to Treasury Officer, issue of cheque and Advice to Bank and Drawing and Disbursing Officer
by the Treasury Officer, transfer of amount by Branch of State Bank of India or other Bank conducting treasury business to the recipient’s Bank and transfer of amount of interest by such Bank in the recipient’s Bank Account, as they apply to payment of amount of refund.
(3) Amount of refunds allowed under rule 50 and amount of interest paid under this rule shall be paid from the receipt head of the tax receipt under the Act.
Download UPVAT FORM – XXXI- Certificate of Tax Deduction at Source
As per up vat Rule 49 Tax deduction at source
(1) In respect of amount of tax deducted at source by a contractee in respect of payments to the contractor or by a contractor in respect of payment to a subcontractor or by a lessee to a lessor or by purchaser to seller, certificate referred to in sub-section (7) of section 34 shall be issued by the contractee to the contractor or by a contractor to his sub-contractor or by a lessee to a lessor or by purchaser to seller, as the case may be, in Form XXXI.
(2) Each certificate referred to in sub-rule (1) shall be in respect of deductions made during a calendar month and shall be issued by the contractee to contractor or by contractor to sub contractor or by lessee to lessor or by purchaser to seller as the case maybe, before expiry of 20th day of succeeding month in which deduction has been made.
(3) Every person, responsible for making deduction of amount of tax in accordance with provisions of subsection (1) of section 34, may obtain blank Certificates in Form XXXI from the assessing authority having jurisdiction over the place of business (in case of a dealer having jurisdiction over the principal place of business) after payment of fee at a rate of five rupees per form.
(4) Where the Assistant Commissioner is satisfied that the request for the certificate is genuine and reasonable, he shall issue to the applicant certificates in such number as he thinks fit; otherwise he shall reject the application after giving the applicant an opportunity of being heard.
(5) Every person who has obtained certificate in Form XXXI shall keep account of all such certificates in a register in Form XXXII
(6) An account in respect of certificate issued shall be maintained by the Assistant Commissioner in a register.
(7) No certificate obtained under sub-rule (4) shall be transferred except for the lawful purpose mentioned in sub-rule (1).
(8) The person obtaining the certificate shall keep them in safe custody. He shall be personally liable for its loss, destruction or theft and also for the loss of Government revenue, if any, resulting directly or indirectly from such loss, destruction or theft.
(9) If any certificate is lost, destroyed or stolen, the person who has obtained it shall forthwith report the fact to the Assistant Commissioner and shall take immediate steps to issue proper public notice of such loss, destruction or theft.
(10) All unused certificates shall be returned to the Assistant Commissioner, who shall maintain its account in a register.
(11) The Commissioner may, by notification in the Gazette, declare that the certificate of a particular series, design or colour shall be deemed obsolete and invalid with effect from such date as he may specify, and may in their place substitute new forms of fresh series, design or colour.
(12) When a duly completed certificate, issued by the purchaser to the selling dealer or contractee to contractor or contractor to sub contractor or lessee to lessor is lost in transit or by the selling dealer or contractor or sub contractor or lessor, the purchaser or contractee or contractor or lessee shall, on demand by such selling dealer or contractor or sub contractor or lessor, issue a duplicate declaration form to him in the same manner as declaration form was originally issued:
Provided that before issuing it, the purchasing dealer or consignee shall give the following declaration in red ink, duly signed by him on each of the three portions of such duplicate form;
“I, hereby declare that this is the duplicate of the declaration form no. …..signed on …….and issued to M/S …………..in respect of ……… (Description of gods) valuing Rs. ……. Signature”
(13) The Commissioner shall, from time to time, publish in the Gazette the particulars of the dealer and the form in respect of which a report has been received under sub-rule (9).
(14) Where a notification is issued 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 Assistant Commissioner all unused forms declared obsolete and invalid which may be in their possession and obtain in exchange such new forms as may be substituted in place thereof: Provided that new forms shall not be issued to a dealer until he has rendered account of the forms previously issued to him and until he has returned the balance, if any, to the Assistant Commissioner.
Download UPVAT FORM – XXXII : Account of Tax Deduction Certificate
As per up vat Rule 49 Tax deduction at source
(1) In respect of amount of tax deducted at source by a contractee in respect of payments to the contractor or by a contractor in respect of payment to a subcontractor or by a lessee to a lessor or by purchaser to seller, certificate referred to in sub-section (7) of section 34 shall be issued by the contractee to the contractor or by a contractor to his sub-contractor or by a lessee to a lessor or by purchaser to seller, as the case may be, in Form XXXI.
(2) Each certificate referred to in sub-rule (1) shall be in respect of deductions made during a calendar month and shall be issued by the contractee to contractor or by contractor to sub contractor or by lessee to lessor or by purchaser to seller as the case maybe, before expiry of 20th day of succeeding month in which deduction has been made.
(3) Every person, responsible for making deduction of amount of tax in accordance with provisions of subsection (1) of section 34, may obtain blank Certificates in Form XXXI from the assessing authority having jurisdiction over the place of business (in case of a dealer having jurisdiction over the principal place of business) after payment of fee at a rate of five rupees per form.
(4) Where the Assistant Commissioner is satisfied that the request for the certificate is genuine and reasonable, he shall issue to the applicant certificates in such number as he thinks fit; otherwise he shall reject the application after giving the applicant an opportunity of being heard.
(5) Every person who has obtained certificate in Form XXXI shall keep account of all such certificates in a register in Form XXXII
(6) An account in respect of certificate issued shall be maintained by the Assistant Commissioner in a register.
(7) No certificate obtained under sub-rule (4) shall be transferred except for the lawful purpose mentioned in sub-rule (1).
(8) The person obtaining the certificate shall keep them in safe custody. He shall be personally liable for its loss, destruction or theft and also for the loss of Government revenue, if any, resulting directly or indirectly from such loss, destruction or theft.
(9) If any certificate is lost, destroyed or stolen, the person who has obtained it shall forthwith report the fact to the Assistant Commissioner and shall take immediate steps to issue proper public notice of such loss, destruction or theft.
(10) All unused certificates shall be returned to the Assistant Commissioner, who shall maintain its account in a register.
(11) The Commissioner may, by notification in the Gazette, declare that the certificate of a particular series, design or colour shall be deemed obsolete and invalid with effect from such date as he may specify, and may in their place substitute new forms of fresh series, design or colour.
(12) When a duly completed certificate, issued by the purchaser to the selling dealer or contractee to contractor or contractor to sub contractor or lessee to lessor is lost in transit or by the selling dealer or contractor or sub contractor or lessor, the purchaser or contractee or contractor or lessee shall, on demand by such selling dealer or contractor or sub contractor or lessor, issue a duplicate declaration form to him in the same manner as declaration form was originally issued:
Provided that before issuing it, the purchasing dealer or consignee shall give the following declaration in red ink, duly signed by him on each of the three portions of such duplicate form;
“I, hereby declare that this is the duplicate of the declaration form no. …..signed on …….and issued to M/S …………..in respect of ……… (Description of gods) valuing Rs. ……. Signature”
(13) The Commissioner shall, from time to time, publish in the Gazette the particulars of the dealer and the form in respect of which a report has been received under sub-rule (9).
(14) Where a notification is issued 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 Assistant Commissioner all unused forms declared obsolete and invalid which may be in their possession and obtain in exchange such new forms as may be substituted in place thereof: Provided that new forms shall not be issued to a dealer until he has rendered account of the forms previously issued to him and until he has returned the balance, if any, to the Assistant Commissioner.
Department of Commercial Taxes, Government of Uttar Pradesh
[As per up vat rule-48(3) of the UPVAT Rules, 2008]
Certificate of Allotment of Tax Deduction Number
Download UPVAT FORM – XXXIIIA : Adjustment Order
As per up vat Rule 50 Refund and adjustment
(1) Where any amount has been deposited by a dealer or a person in any assessment year or has been paid as input tax and any amount is refundable to such dealeror person from such assessment year, the refund under the Act shall be made after adjustment towards any amount outstanding against the dealer or the person concerned, for the same or any other assessment year under the Act, under the Central Sales Tax Act, 1956 or under the Uttar Pradesh Trade Tax Act, 1948.
(2) Where any amount is to be refunded to a dealer or a person (hereinafter in this rule referred to as recipient), he will have to give name and address of local branch of any Bank authorized to accept the tax, fee, penalty or any amount payable under the Act and his Bank account number in such local branch of the Bank to the assessing authority within a period of 10 days from date on which refund becomes due: Provided that where the recipient has already given name and address of local branch of a Bank and his Bank account number in such local branch of the Bank to the assessing authority, it shall not be necessary to give such details again.
(3) The assessing authority shall, before expiry of period of twenty one days from the date on which the refund has become due and after proper scrutiny of all relevant records and necessary verification, and after satisfying himself that the amount is refundable, submit a copy of refund order passed by him in Form XXXIII to his Drawing and Disbursing Officer. The Drawing and Disbursing Officer, within five days from the date of receipt of copy of the order, after preparing a bill, send such bill to the Treasury Officer concerned for issuing crossed account payee cheque payable at the branch of State Bank of India or any other Bank conducting Treasury business:
Explanation: For the purpose of this rule, the date, on which refund has become due, shall be the date, following the date-
(a) on which order giving rise to refund has been passed by the assessing authority;
(b) on which order giving rise to refund has been received in the office of the assessing authority where such order has been passed by any Court or other authority; and
(c) on the last date prescribed for submission of tax return or the date on which tax return is submitted, whichever is later, where refund relates to excess amount of input tax credit and refund of such amount is admissible.
(4) In the bill, prepared by the Drawing and Disbursing Officer, name of Bank of the recipient, his account number and his name shall be mentioned.
(5) The Treasury Officer, within a period of four days from the receipt of the bill shall send to the service branch of the respective bank, a crossed account payee cheque, of the amount shown refundable in the bill, payable at the branch of State Bank of India or any other Bank conducting Treasury business.
(6) The cheque referred to in sub-rule (5) shall be issued by the Treasury Officer in favour of Bank name as mentioned in the aforesaid bill.
(7) The Service branch of the respective bank shall ensure for crediting the amount of refund in the account of respective recipient in the respective branches.
(8) Simultaneously with the dispatch of cheque to Bank in whose favour cheque has been issued, the Treasury Officer, shall send original copy advice in Form XXXIV to the branch of The State Bank of India or other Bank at which cheque is payable, and shall forward second copy of such advice to the Drawing and Disbursing Officer who has raised the bill.
(9) For the purpose of the Act and these rules, the date, on which cheque relating to amount of refund is sent by the Treasury Officer to recipient’s Bank, shall be deemed to be date of refund.
(10) Adjustment of any amount under the proviso to sub section (1) of section 40 shall be made by passing an order of adjustment in form XXXIII-A. The copy of the order shall be placed in relevant file of the dealer in which refund has been adjusted. A copy of the order so passed shall be served on the dealer or the person concerned
(11) Refunds allowed during the month shall be verified with the records of the treasury in the following month for which a statement showing the details of the bills raised and cheques issued shall be prepared and signed by the Drawing Disbursing Officer and sent to the Treasury Officer. The Treasury Officer shall verify the refunds and return the statement to Drawing and Disbursing Officer.
(12) The provisions of foregoing rules relating to refunds shall mutatis mutandis; apply to disbursement of
amount under section 43.
(13) A dealer who has realized any amount referred to in sub-section (1) of section 43, shall deposit such amount along with the returns filed under rule 38. If he is not liable to file the returns, he shall deposit the entire amount within thirty days of the expiry of the relevant assessment year. The amount so realized shall be deposited in the manner specified in rule 11.
(14) The receipt of payment of amount to the dealer or a certificate from the dealer certifying the realization of amount from the claimant shall be filed along with the claim for refund under sub-section (3) of section 43.
(15) If the assessing authority, on the basis of evidence produced before it and after making such inquiry as it deems proper, is satisfied that the amount is refundable, it shall refund the amount to the claimant in the manner provided in sub-rules (1) to (9). Before rejecting a claim the assessing authority shall afford an opportunity of being heard to the claimant. The amount
shall be refunded on furnishing an indemnity bond by
the claimant in Form XXXV.
(16) If at any time after refund of the amount, the assessing authority is satisfied, for reasons to be recorded in writing, that the amount was not refundable or has become not refundable, he shall pass an order directing the claimant to deposit the amount refunded
in excess in Government Treasury, within thirty days of the receipt of the order. If the claimant fails to deposit the amount within the time as aforesaid, the same shall be realized from him in accordance with the provisions of section 33.
Provided that no order of deposit shall be made without affording the claimant reasonable opportunity of being heard.
Download UPVAT FORM – XXXIII: Refund Payment Order
As per up vat Rule 50 Refund and adjustment
(1) Where any amount has been deposited by a dealer or a person in any assessment year or has been paid as input tax and any amount is refundable to such dealeror person from such assessment year, the refund under the Act shall be made after adjustment towards any amount outstanding against the dealer or the person concerned, for the same or any other assessment year under the Act, under the Central Sales Tax Act, 1956 or under the Uttar Pradesh Trade Tax Act, 1948.
(2) Where any amount is to be refunded to a dealer or a person (hereinafter in this rule referred to as recipient), he will have to give name and address of local branch of any Bank authorized to accept the tax, fee, penalty or any amount payable under the Act and his Bank account number in such local branch of the Bank to the assessing authority within a period of 10 days from date on which refund becomes due: Provided that where the recipient has already given name and address of local branch of a Bank and his Bank account number in such local branch of the Bank to the assessing authority, it shall not be necessary to give such details again.
(3) The assessing authority shall, before expiry of period of twenty one days from the date on which the refund has become due and after proper scrutiny of all relevant records and necessary verification, and after satisfying himself that the amount is refundable, submit a copy of refund order passed by him in Form XXXIII to his Drawing and Disbursing Officer. The Drawing and Disbursing Officer, within five days from the date of receipt of copy of the order, after preparing a bill, send such bill to the Treasury Officer concerned for issuing crossed account payee cheque payable at the branch of State Bank of India or any other Bank conducting Treasury business:
Explanation: For the purpose of this rule, the date, on which refund has become due, shall be the date, following the date-
(a) on which order giving rise to refund has been passed by the assessing authority;
(b) on which order giving rise to refund has been received in the office of the assessing authority where such order has been passed by any Court or other authority; and
(c) on the last date prescribed for submission of tax return or the date on which tax return is submitted, whichever is later, where refund relates to excess amount of input tax credit and refund of such amount is admissible.
(4) In the bill, prepared by the Drawing and Disbursing Officer, name of Bank of the recipient, his account number and his name shall be mentioned.
(5) The Treasury Officer, within a period of four days from the receipt of the bill shall send to the service branch of the respective bank, a crossed account payee cheque, of the amount shown refundable in the bill, payable at the branch of State Bank of India or any other Bank conducting Treasury business.
(6) The cheque referred to in sub-rule (5) shall be issued by the Treasury Officer in favour of Bank name as mentioned in the aforesaid bill.
(7) The Service branch of the respective bank shall ensure for crediting the amount of refund in the account of respective recipient in the respective branches.
(8) Simultaneously with the dispatch of cheque to Bank in whose favour cheque has been issued, the Treasury Officer, shall send original copy advice in Form XXXIV to the branch of The State Bank of India or other Bank at which cheque is payable, and shall forward second copy of such advice to the Drawing and Disbursing Officer who has raised the bill.
(9) For the purpose of the Act and these rules, the date, on which cheque relating to amount of refund is sent by the Treasury Officer to recipient’s Bank, shall be deemed to be date of refund.
(10) Adjustment of any amount under the proviso to sub section (1) of section 40 shall be made by passing an order of adjustment in form XXXIII-A. The copy of the order shall be placed in relevant file of the dealer in which refund has been adjusted. A copy of the order so passed shall be served on the dealer or the person concerned
(11) Refunds allowed during the month shall be verified with the records of the treasury in the following month for which a statement showing the details of the bills raised and cheques issued shall be prepared and signed by the Drawing Disbursing Officer and sent to the Treasury Officer. The Treasury Officer shall verify the refunds and return the statement to Drawing and Disbursing Officer.
(12) The provisions of foregoing rules relating to refunds shall mutatis mutandis; apply to disbursement of
amount under section 43.
(13) A dealer who has realized any amount referred to in sub-section (1) of section 43, shall deposit such amount along with the returns filed under rule 38. If he is not liable to file the returns, he shall deposit the entire amount within thirty days of the expiry of the relevant assessment year. The amount so realized shall be deposited in the manner specified in rule 11.
(14) The receipt of payment of amount to the dealer or a certificate from the dealer certifying the realization of amount from the claimant shall be filed along with the claim for refund under sub-section (3) of section 43.
(15) If the assessing authority, on the basis of evidence produced before it and after making such inquiry as it deems proper, is satisfied that the amount is refundable, it shall refund the amount to the claimant in the manner provided in sub-rules (1) to (9). Before rejecting a claim the assessing authority shall afford an opportunity of being heard to the claimant. The amount
shall be refunded on furnishing an indemnity bond by
the claimant in Form XXXV.
(16) If at any time after refund of the amount, the assessing authority is satisfied, for reasons to be recorded in writing, that the amount was not refundable or has become not refundable, he shall pass an order directing the claimant to deposit the amount refunded
in excess in Government Treasury, within thirty days of the receipt of the order. If the claimant fails to deposit the amount within the time as aforesaid, the same shall be realized from him in accordance with the provisions of section 33.
Provided that no order of deposit shall be made without affording the claimant reasonable opportunity of being heard.
Download UPVAT FORM – XXVII: Annual Tax Deduction Statement
As per up vat Rule 45(9) Submission of returns
Upon expiry of the assessment year, every person liable to deduct amount of tax at source under provisions of section 34, shall submit to the Assessing Authority having jurisdiction over the principal place of business of such person, a statement in Form XXVII on or before October 31, for the preceding assessment year, Provided that the assessing authority may, on request of the person concerned and for adequate reasons to be recorded in writing, extend the time for filing such statement for a period not exceeding ninety days.
Download UPVAT FORM – XXII: Account of Transport Memo to be maintained by registered dealers
As per up vat Rule 40 Transport memo
(1) Transport memo referred to in sub-section (4) of section 21 shall be in Form XXI and blank forms shall be issued to a registered dealer by his assessing authority.
(2) A registered dealer who requires blank Form XXI for use by him shall apply to his assessing authority for the issue of Blank Forms.
(3) No blank form shall be issued by the assessing authority except on payment of a fee at the rate of five rupees per form. The application shall be signed by one of the persons mentioned in sub-rule (6) of rule 32.
(4) If the assessing authority is satisfied that the demand of the dealer for blank forms is genuine and reasonable, he may issue such number of forms, as he deems fit. No form shall be issued unless the dealer has rendered an account of all such forms obtained earlier.
(5) If the fee paid is more than the fee payable for the forms ssued, the balance shall remain to the credit of the dealer to be adjusted against future issue of the forms to him.
(6) Where any registered dealer consigns or delivers any goods or class of goods specified or notified exceeding quantity, value or measure notified under sub-section (4) of section 21 shall, after filling necessary columns on the Original Copy of Form XXI deliver such copy to the person to whom goods are delivered for transportation to the business place of the consignee dealer.
(7) Dealer shall fill the form and punch the required box covering the minimum value of goods and it shall be carried along with the goods.
(8) Dealer shall keep the account of all blank forms receivedfrom his assessing authority and forms used by him in Form XXII and shall retain its remaining portion and give the details of use of such forms to the assessing authority as and when asked by him.
(9) Owner or person in-charge of the vehicle shall duly fill and deliver the form, to the purchasing dealer at the time of delivery of the goods.
(10) The purchasing dealer shall retain the used form safely till the completion of assessment proceedings and shall produce as and when demanded by the assessing authority.
(11) Every form obtained under sub-rule (4) shall be kept by the registered dealer in safe custody. He shall be personally liable for the loss, destruction or theft of any such form and the loss to the Government revenue, if any, resulting directly or indirectly from such loss, destruction or theft.
(12) The registered dealer shall forthwith surrender all unused forms remaining in stock with him at the time of discontinuance of his business or on the cancellation of his registration certificate, as the case may be.
(13) The Commissioner may, by notification in the Gazette, declare that forms of a particulars series, design or colour shall be deemed obsolete and invalid with effect from such date as he may specify, and may in their place substitute new forms of fresh series, design or colour.
(14) Where a notification is issued 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 Assessing authority all unused forms declared obsolete and invalid which may be intheir possession and obtain in exchange such new forms as may be substituted in place thereof: Provided that new forms shall not be issued to a dealer until he has rendered account of the forms previously issued to him and until he has returned the balance, if any, to his assessing authority.
(15) No registered dealer shall issue any form except a form obtained by him from his assessing authority and not declared obsolete or invalid under the provisions of subrule (13).
(16) Goods referred to in sub-section (4) of section 21, shall be the goods or class of goods as may be specified in the notification issued by the State Government on the recommendation of the Commissioner.