Section 73E(2) in The M.P. Vanijyik Kar Niyam, 1995
(2)(a)The blank declaration forms 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 25 or 50 of such forms in [triplicate] [Substituted by Notification No. A-5-4-2000-ST-V (74), dated 16-7-2002 for the word 'quadruplicate'.] and may be obtained from the authority mentioned in sub-rule (1) on payment of a fee of rupees twenty five per book of 25 forms or rupees fifty per book of 50 forms 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 81 to the appropriate Commercial Tax Officer stating his requirement of such forms and shall furnish such other particulars, statements and information arid 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 bona fide nature of his requirement of forms on the present occasion.(c)The application in Form 81 shall be accompanied by a copy of the treasury receipted challan in Form 39 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 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 bonafide use of the declaration forms previously issued to him or that the requirements of the declaration forms applied for are 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 form 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: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 Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) or under the Central Sales Tax Act, 1956 (No. 74 of 1956) or under the Madhya Pradesh Sthaniya Khsetra 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 :Provided that where the applicant has been permitted to pay the dues for any period in instalments, the Commercial Tax Officer may instead of withholding the declaration forms issued to him such forms in such numbers and subject to such conditions and restrictions as the may deem fit to impose.(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.
