(f)If for reasons to be recorded in writing, the [Commercial Tax Officer or any other officer authorised by Commissioner in this behalf] [Substituted by Notification No. F-A-3-65-07-1-V (01), dated 3-1-2008.] is not satisfied that the applicant requires the books of declaration forms in such numbers, as he has applied for, he may issue such forms in such lesser number as, in his opinion, would satisfy the reasonable requirements of the applicant :