¹[3-C ************deleted] 

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1.      Deleted by GN. C.S.T.(Bombay)(Amendment) Rules, 2006,dated 24.2.2006.  Prior to deleted the “Rule 3-C.” read as under:-

“¹[3C. Authority from which declaration form referred to in sub-section (1) of section 6A may be obtained and custody thereof.-

(1) The form of declaration prescribed under sub-section (1) of section 6A may be obtained by a Registered dealer, or any person, duly authorised by him in writing from the ²[Assessing Authority], but where such dealer has places of business within the jurisdiction of two or more officers, he or the person authorised by him shall obtain such forms from each such ²[Assessing Authority] separately in respect of his place or places of business within the jurisdiction of that ²[Assessing Authority]:

               Provided that, in the case of registered dealer who has places of business within the jurisdiction of two or more ²[Assessing Authority] and has declared one of such place to be his Head Office and is permitted to file consolidated returns, he may obtain such forms from the ²[Assessing Authority] to whom the consolidated returns are required to be furnished.  ³[A fee of rupees ⁴[40] in court fee stamps shall be charged for every book of twenty-five such declaration Forms and a fee of rupees ⁴[60] in court fee stamps shall be charged for every book of one hundred such declaration Forms]:

              Provided further that the ⁴[Assessing Authority] shall issue the declaration forms to the dealer subject to the provisions of sub-section (3F) of section 7.

(2) Such forms of declaration shall be kept by the dealer in his own custody or in the custody of the person duly authorised by him in writing and such dealer shall be personally responsible for the loss, destruction or theft of any such form or forms or the loss of Government Revenue, if any, resulting directly or indirectly from such theft or loss and the amount of such loss shall be recoverable from the dealer as an arrears of land revenue.

(3) In the case of transfer of goods referred to in sub-section (1) of section 6A, before furnishing the declaration to the agents or principal, having his place of business in other State (hereinafter referred to in this rule as “the agent”), the dealer to whom the goods have been so transferred or any responsible person authorised by him in this behalf shall fill in all the required particulars in the declaration forms and shall also affix his usual signature in the space provided in the form for that purpose. Thereafter the “counterfoil”  of the form shall be retained by the dealer furnishing the declarations and the other two portions marked “Original”  and  “Duplicate”  shall be made over by him to the agent.

(4) No dealer to whom the goods are transferred shall accept nor the agents shall give, any declaration except in the form obtained by the dealer under sub-rule (1) and not declared obsolete or invalid by the Commissioner under provisions of rule 4A.

(5) A registered dealer, who claims that he is not liable to pay tax under the Act, in respect of any transfer of goods specified in sub-section (1) of section 6A, may at the time when his assessment is being made in his case by the assessing authority produce before the assessing authority the portion marked “duplicate”  and  “Original” furnished to him in the manner prescribed in sub-rule (3). The assessing authority may retain the “Original” of such of the declarations, as he may deem necessary.]

                   1.       Inserted by G. N. No. STA/1572/3701/72-M-2, dated 31-3-1973, w.e.f. 1-4-1973.

                   2.        These words were substituted for the words “sales tax officer” by G.N. CST-1399/CR-19/Tax-1, dated 10-11-2000

                3.        Substituted by G. N. No, CST-1082/CR-83/82-RES-7, dated 28-6-1982.

               4.        Substituted by G. N. No. CST. 1090/140/Taxation-1, dated 29-8-1990.