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State of Rajasthan - Section

Section 24 in The Rajasthan Sales Tax Rules, 1995

24. Power to dispense with furnishing of declaration forms in certain cases.

- Notwithstanding anything contained in rule 23, where the Commissioner, on an application made by a dealer within six months from the date of a fire, flood, riot or natural calamity beyond his control, and after making such enquiry as he may consider necessary, is satisfied that the dealer is not in a position to furnish all or any of the declaration forms prescribed under the said rule, on account of loss of such declaration forms due to fire, flood, riot or natural calamity beyond his control and it is not possible for him to obtain the duplicate declaration forms, may by an order in writing dispense wit h furnishing of such declaration forms with or without producing security under sub-rule (14) of rule 23.