Section 74(2) in Chhattisgarh Value Added Tax Rules, 2006
(2)(a)The blank declaration form referred to in sub-rule (1) shall be in any colour determined by the Commissioner and shall be available in book form, each book containing 50 of such forms in triplicate and may be obtained from the authority mentioned in sub-rule (1) on payment of a fee of rupees fifty or rupee one per form.(b)For obtaining the declaration forms referred to in sub-rule (1), every registered dealer shall apply in writing in Form 65 to the appropriate Commercial Tax Officer stating his requirement of such forms and shall furnish such other particulars, statements and information and produce such other documents as the Commercial Tax Officer may require for the purpose of satisfying himself about bonafide use of such forms issued on previous occasions and the bonafide nature of his requirement of forms on the present occasion.(c)The application in Form 65 shall be accompanied by a copy of the treasury-receipted challan in Form 34 in respect of the fee payable therefor under clause (a) :Provided that where the fee payable does not exceed rupees two hundred at any one time, the payment may be made in cash in the office of the appropriate Commercial Tax Officer;(d)On receipt of the application under clause (b) the Commercial Tax Officer shall, with due regard to the requirements of the dealer supply the declaration forms on furnishing an acknowledgment thereof.(e)If for reasons to be recorded in writing the Commercial Tax Officer is not satisfied that the applicant has made bonafide use of the declaration forms previously issued to him or that the requirement of the declaration forms applied for is not bonafide he shall reject the application.(f)If for reasons to be recorded in writing the Commercial Tax Officer is not satisfied that the applicant requires the books of declaration forms in such numbers as he has applied for, he may issue such forms in such lesser number, as in his opinion, would satisfy the reasonable requirement of the applicant :Provided that new forms shall not be issued to a dealer until he has rendered account of the old forms lying with him and returned the balance, if any, in his hand to the appropriate Commercial Tax Officer.(g)If the Commercial Tax Officer is satisfied that the applicant at the time of making application has defaulted in furnishing the returns or payment of tax as per return under the Act, or under the Central Sales Tax Act, 1956 (Act No. 74 of 1956) or under the Chhattisgarh Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976) for any quarter or is in arrears of any dues under the above Acts in respect of any period, he may withhold the issue of the declaration forms to the applicant till such time the applicant furnishes the returns and pays the dues for the relevant period;(h)If the fee paid for the declaration forms is more than the fee payable for the number of forms issued, the balance shall be credited to the account of the dealer to be adjusted against any further issue or may be refunded to him on making an application by him.
