Download Uttarakhand Vat Form XII

Download UTTARAKHAND VAT FORM XII: Registered To Be Maintained By Registered Dealer Who Obtain Form From The Commercial Tax Department As per Uttrakhand vat Rule 23 Issue and submission of Declaration Forms to purchase goods:
(1) Where a dealer holding a recognition certificate purchases any goods referred to in clause (a) of sub-section (7) of section 4, for use as Capital goods and raw material for the purpose of manufacture of any goods, he shall, if he wishes to avail of the concession referred to therein,  furnish  to  the  selling  dealer  a  declaration  in  Form  XI (hereinafter  called  a “Declaration Form”)
(2) A dealer holding a recognition certificate who wishes to avail of the concession referred to in clause (a) of sub-section (7) of section 4, shall apply to the Assessing Authority within whose jurisdiction his principal place of business is situated for the issue of blank declaration forms.  No  blank  declaration  form  shall  be  issued  by  the  Assessing  Authority  except  on payment of the fee by the dealer at the at the rate of rupees five per form. The application shall be signed by one of the persons mentioned in sub-rule (1) of rule 7.(3)  If  the  Assistant  Commissioner  is  satisfied  that  the  demand  of  the  dealer  for  blank declaration  forms  referred  in  sub-rule(2)  is  genuine  and  reasonable,  he  may  issue  such number of forms as he deems fit. If the fee paid is more than the fee payable for the number of forms issued, the balance shall be kept in the account of the dealer to be adjusted against  future  issue  of  forms  to  the  dealer.  A form  issued  by  the Assistant  Commissioner  in  a financial year shall be valid for the transactions of purchase or sale made during that financial year as also made during two financial years immediately preceding that financial year;

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
“Duplicate”:

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.

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