Provided that the form issued by the Assistant Commissioner before or within six months of the commencement of the Uttaranchal Value Added Tax Act, 2005 shall also be valid for transactions of purchase or sale made before such commencement:
(4) Before furnishing a declaration form to the selling dealer, the purchasing dealer or one of the persons mentioned in sub-rule (1) of rule 7 shall fill in all the required particulars and shall sign it. 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 no single form shall cover more than one transaction of purchase or sale, of more than one assessment year and of value more than rupees five lakhs.
(5) A registered dealer who claims to have made sale to dealer holding a recognition certificate shall, in respect of such claim, furnish to the Assessing Authority the portion marked “Original” of the declaration form received by him from the purchasing dealer, upto the time prescribed in sub-rule (7) of rule 11. The Assessing Authority may, in its discretion, require the selling dealer to produce for inspection the portion of the declaration form marked
Provided that if the Assessing Authority is satisfied that the dealer concerned was
prevented by sufficient cause from furnishing such certificate within the aforesaid time, that authority may allow such certificate to be furnished within three months after the aforesaid time, on the application of dealer describing the circumstances and details of transactions made by him.
(6)(a) No purchasing dealer holding a recognition certificate shall issue any declaration except in a declaration form obtained by him from the Assistant Commissioner of the circle in which he is registered and not declared obsolete or invalid under the provisions of sub-rule (13)
(b) No selling dealer shall accept any declaration from the purchasing dealer unless it is furnished in a declaration form duly obtained by such dealer unless it is furnished in a declaration form duly obtained by such purchasing dealer from the Assistant Commissioner of the circle in which he is registered, provided that such form has not been declared obsolete or invalid under the provisions of sub-rule (13)
(7) Every declaration form obtained under sub-rule (2) by a dealer holding a recognition certificate shall be kept by him in safe custody and he shall be personally responsible for the loss, destruction or theft of any such forms or the loss of Government revenue, if any, directly or indirectly from such theft or loss.
(8) Every registered dealer to whom any declaration form is issued under sub-rule (2), shall maintain in a register in Form XII a true and complete account of each such form. If any such form is lost, destroyed or stolen, the dealer shall report the facts to the Assistant Commissioner immediately, make appropriate entries in the remarks column of the register in Form XII, and take such other steps to issue public notice of the loss, destruction or theft, as the Assistant Commissioner may direct.
(9) Any unused declaration forms remaining in stock with a registered dealer on the cancellation of his recognition certificate shall be surrendered to the Assistant Commissioner within on month of such cancellation.
(10) No registered dealer to whom a declaration form has been issued shall transfer the same to any 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 Assistant Commissioner under sub-rule (8) shall not be valid for the purpose of sub-rule (1).
(12) The Commissioner shall from time to time, circulate the particulars of the dealer and 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 form of the particular series, design or colour shall be deemed as obsolete and invalid w.e.f. such date as may be specified in the notification .
(14) When notification declaring forms of particular series design or colour as obsolete or invalid is published under sub-rule(13), all registered dealers shall, surrender to the Assistant 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 dealer until he has rendered account of the forms previously issued to him and has returned the balance, if any to the Assistant Commissioner.
(15) When a duly competed declaration form, issued by the purchasing dealer to the selling dealer is lost in transit or by the selling dealer, the purchasing dealer shall, on demand from the selling dealer issue a duplicate declaration form to such selling dealer. The duplicate form shall be issued to the selling dealer in the same manner as the certificate originally issued:
Provided that the purchasing dealer, who issues any duplicate declaration form to the selling dealer, shall give the following declaration in red ink, duly signed by him across the page on each of the three portions of the declaration form:”I hereby declare that this is the duplicate of the declaration form no. _______signed
on _________________and issued to M/s______________who is a registered dealer of
_________circle and whose recognition certificate under sub-section(7) of section 4 is
numbered ___________and is valid from_______________.”
(16) If any minor omission or mistake is found in a declaration form filed under sub-rule (5). it shall be returned to the selling dealer, who shall be given an opportunity of having the omission or mistake rectified by the purchasing dealer and of resubmitting the same within the period allowed by the Assistant Commissioner, provided that the limitation for passing the assessment order in the case does not thereby expire.
(17) The Assessing Authority shall maintain account in respect of declaration forms received and issued by him in Form XIII, individual dealer’s ledger in Form XIV and in respect of surrendered forms in Form XV.