Section 74AA(2) in The Chhattisgarh Vanijyik Kar Niyam, 1995
(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.
