Section 74AA in The Chhattisgarh Vanijyik Kar Niyam, 1995
74AA. Procedure for obtaining and keeping record of the declaration in Form 59-A.
(1)A registered dealer, shall obtain, from the appropriate Commercial Tax Officer or any other officer as may be authorized by the Commissioner in this behalf, blank declaration in Form 59-A. The counterfoil of the declaration forms shall be maintained by the dealer for a period of five years or such other period as may be specified by the Commissioner.(2)(a)The blank declaration forms referred to in sub-rule (1) shall be available in book form, each book containing 50 of such forms in quadruplicate and may be obtained from the authority mentioned in sub-rule (1) on payment of a fee of rupees fifty or rupees one per form.(b)For obtaining the declaration forms referred to in sub-rule (1), every registered dealer shall apply in writing in Form 59-A-2 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 his bonafide use of such forms issued to the applicant on previous occasions and the bonafide nature of his requirement of forms on the present occasion.(c)The application in Form 59-A-2 shall be accompanied by a copy of the treasury receipted challan in Form 39 in respect of the fee payable therefore 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 to the dealer on furnishing an acknowledgement thereof:(e)If for reasons to be recorded in writing the Commercial Tax Officer is not satisfied that the applicant has made bona fide use of the declaration forms previously issued to him or that the requirements of the declaration forms applied for are not bona fide, he shall reject the application;(f)If the Commercial Tax Officer is satisfied that the applicant at the time of making application has defaulted in furnishing the returns under the Chhattisgarh Commercial Tax Act, 1994 (No.5 of 1995) or under the Central Sales Tax Act, 1956 (Act No. 74 of 1956) or under the Chhattisgarh Sthaniya Khsetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976) for any quarter of the year during which such application is made [....] [The word 'or is in arrears of any dues under the above Acts in respect of any period, for which he has been assessed to tax' omitted by Notification No.13, dated 14.05.2001.] he may withhold the issue of the declaration forms to the applicant till such time the applicant furnishes the returns for the relevant quarter.[Proviso deleted] [[Proviso omitted by Notification No.13, dated 14.05.2001. The omitted proviso is as under:'Provided that where the applicant has been permitted to pay the arrears of tax for any period in instalments, the Commercial Tax Officer may instead of withholding the declaration forms issue to him such forms in such numbers and subject to such conditions and restrictions as he may deem fit to impose to impose after charging a fee of Rupee one per form.']](g)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 applied for, he may issue such forms in such lesser number as, in his opinion, would satisfy the reasonable requirements of the applicant.(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 future issue or may be refunded to him on making an application by him.(3)Every such registered dealer to whom declaration in Form 59-A is issued shall maintain in a register in form 59-A-3 a true and correct account of every such form. If any such form is lost, destroyed or stolen, the dealer shall report the fact to the said authority immediately, shall make appropriate entries in the remarks column of the register in form 59-A-3 and take such other steps to issue public notice of the loss, destruction or theft.(4)Where a declaration form either blank or duly completed is lost while it is in his custody before dispatch or lost in transit the dealer shall, besides taking action prescribed under sub-rule (3) furnish to the said authority, from whom the said forms were obtained, a reasonable security by way of an indemnity bond in form 59-A-4 separately for each form so lost, against any possible misuse of the said form.(5)The said authority shall, from time to time, publish in the official Gazette the particulars of the declaration form in respect of which a report is received under sub-rule (3).(6)Any unused declaration forms remaining in stock on the date of closure of business or on the date of making an application for cancellation of his registration certificate or registration certificate is cancelled otherwise, as the case may be, shall be surrendered to the issuing authority by such dealer within seven days of such date.(7)The Commercial Tax Commissioner may, by notification, 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 notification.(8)When a notification declaring a form of a particular series, design or colour obsolete and invalid is published under sub-rule (7), all registered dealers shall, on or before the date with effect from which the forms are so declared and invalid surrender to the appropriate Commercial Tax Officer 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;[proviso Omitted] [[Proviso omitted by Notification No 13. dated 14.05.2001. The Omitted proviso is as under:-'Provided that new forms shall not be issued to 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.']][The dealer shall render the account of old forms issued to him at the end of each quarter to the appropriate Commercial Tax Officer.] [Inserted by Notification No 13, dated 14.05.2001.](9)The officer to whom the declaration forms are supplied for distribution to the registered dealers shall keep them in safe custody and maintain a proper account thereof in a register in Form 59-A-5.]
