Section 23(6) in The Rajasthan Sales Tax Rules, 1995
(6)(a)For obtaining declaration forms referred to in sub-rule (1), the registered dealer shall apply in form ST 16 to the Issuing Authority stating his requirement of such forms and shall furnish such other particulars, statements, information and documents as the said authority may require for his satisfaction about the bona fide use of such forms issued to the applicant on previous occasions and the bona fide purpose to the applicant's present requirement of such forms.(b)If the applicant is found to have failed to comply with an order demanding initial or additional security under section 23, the issuing authority may reject the application.(c)The issuing authority may, for reasons to be recorded in writing, reject the application of the applicant, on being satisfied that he has not made proper use of such forms previously issued to him or that he does not require the forms applied for.(d)The issuing authority shall with-hold the issue of declaration forms to the applicant if he has defaulted-(i)in making payment of any outstanding demand; or(ii)in paying tax under the provisions of section 25; or(iii)in furnishing any return or returns in accordance with the provisions of section 26 and rule 19 of these rules;till such times as the defaults referred to in sub-clause (i), (ii) and (iii) are removed or made good; however, where the said authority in a particular case is satisfied that the interest of the State revenue so requires, it may, instead of with holding the declaration forms, issue such forms in such number and subject to such conditions and restrictions as may be considered reasonable.(e)Where the issuing authority does not proceed under clauses (b). (c) and (d), it shall issue the requisite number of declaration forms to the applicant or such lesser number of declaration forms which in its opinion, could satisfy the reasonable requirements of the applicant.
