Section 6 in The Central Sales Tax (Orissa) Rules, 1957
6. Authority from which declaration forms may be obtained - Use, custody and maintenance of records of such forms and matters incidental thereto.
(a)A registered dealer, who wishes to purchase goods from another such dealer on payment of tax at the rate applicable under the Act to sales of goods by one registered dealer to another, for the purpose specified in the purchasing dealer's certificate of registration, shall obtain an application [(affixed with a fee of [rupees twelve] [Substituted vide Orissa Gazette Extraordinary No. 95/2.2.1963-Notification No. 4463-F./11.2.1963.] in court-fee stamps) for every 25 blank declaration forms applied for] from the [Sales Tax Officer or Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] blank declaration forms prescribed under Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, for furnishing them to the selling dealer :[Provided that the [Sales Tax Officer or Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 1892/6.12.1974-SRO No. 893/74/3.12.1974.] may refuse issue of such form to a dealer who has failed to comply with the order demanding security or additional security, as the case may be, under Sub-rule (2) of Rule 3 of these rules. The [Sales Tax Officer or Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] shall apply to the dealer applying in this behalf such number of blank declaration forms as appears to him to be reasonable at any one time :]Provided further that no second or subsequent supply of declaration forms shall be made to any such dealer unless he furnishes to the [Sales Tax Officer or Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] a true copy of the accounts, certified by him under his signature of the forms last supplied to him as maintained in Form V referred to in Sub-rule (d).Provided further that for the purpose of this sub-rule the application shall be signed by any person who is authorised to sign a return under the Rule 11.(ii)Before furnishing the declaration to the selling dealer the purchasing dealer or a person authorised by him in this behalf, shall fill in all required particulars in the form, affix his usual signature in the space provided in the form for this purpose and also at the bottom of the last entry of the bill or cash memo. Thereafter, the counter foil 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 [and the selling dealer shall furnish the portion marked 'Original' of the declaration in Form 'C' to the assessing authority alongwith the Statement in Form 'A' within three months after the end of the period to which the declaration relates] [Added vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.]; .(b)No purchasing dealer shall give nor shall a selling dealer accept any declaration except in a form obtained by the purchasing dealer, on application from the [Sales Tax Officer or Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] and not declared obsolete and invalid by the Commissioner under the provisions of Sub-rule (j).(c)Every declaration form obtained from the [Sales Tax Officer or Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] by a registered dealer shall be kept by him in safe custody and he shall be personally responsible for the loss, destruction or theft of any such form or the loss of Government Revenue, if any, resulting directly or indirectly from such theft or loss.(d)(i)Every registered dealer to whom any declaration form is issued by a [Sales Tax Officer or Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] shall maintain in a register in Form No. V, a true and complete account of every such form received from the [Sales Tax Officer or Assistant Commissioner, as the case may be] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.]. If any such blank form before it is filled in, signed and despatched to the selling dealer, is lost, destroyed or stolen, the dealer shall report the fact to the [Sales Tax Officer or Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] immediately, make appropriate entries in the remarks column of the register, and take such other steps to issue public notice of the loss, destruction or theft, as the [Sales Tax Officer or Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] may direct and in respect of each of such form shall furnish to the [Sales Tax Officer or Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] an indemnity bond in [Form XI] against any public loss to Government.[* * *] [Deleted vide Orissa Gazette Extraordinary No. 1299/6.12.1968-Notification No. 39293-F/29.11.1968.](e)Any unused declaration forms remaining in stock with a registered dealer on the cancellation of his registration certificate shall be surrendered to the [Sales Tax Officer or Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] together with the certificate of registration.(f)No registered dealer to whom a declaration form is issued by the [Sales Tax Officer or Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] shall either directly or through any other person, transfer the same to another person except for the lawful purpose of Clause (a).(g)A declaration form in respect of which a report has been received by the [Sales Tax Officer or Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] under Sub-rule (d) shall not be valid for the purpose of Sub-rule (a).(h)The [Sales Tax Officer or Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] shall on receipt of a report of loss, theft or destruction of declaration forms, immediately report the fact to the Commissioner.(i)On receipt of report referred to in the Sub-rule (h) the Commissioner shall after such enquiry, if any, as he may think necessary, publish in the Gazette, the particulars of the declaration forms in respect of which a report is received under Sub-rule (d).(j)The Commissioner may, by notification in the Gazette, declare that declaration forms of a particular series, design or colour shall be deemed as obsolete and invalid with effect from such date as may be specified in the information :Provided that a copy of such notification shall also be forwarded to Chief Sales Tax Authorities of other States for publication in their respective State Gazettes.(k)When a notification declaring forms of a particular series design or colour obsolete and invalid is published under Clause (j) all registered dealers shall, on or before the date with effect from which the forms are so declared obsolete and invalid, surrender to the [Sales Tax Officer or Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.] 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 a dealer until he, has rendered account of the old forms lying with him and returned the balance, it any, in his hand to the [Sales Tax Officer or Assistant Commissioner, as the case may be,] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.](l)When there is a publication or notification in the Gazette under Sub-rule (j), as the case may be, the Commissioner may forward copies of such publication or notification to other State Governments for publication in their Gazettes.
