Declaration form submission: new three-month filing requirement for dealers and advance issuance allowed with safeguards. Dealers must submit declaration forms within three months after the period end; for April-September 2005 forms follow existing Form 2C/requisition procedures, while from October 2005 onward forms may be issued in advance quarterly on application in Form 2C with subsequent filing of Utilisation Accounts for each subperiod, subject to revenue-protection safeguards by departmental officers.
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Provisions expressly mentioned in the judgment/order text.
Declaration form submission: new three-month filing requirement for dealers and advance issuance allowed with safeguards.
Dealers must submit declaration forms within three months after the period end; for April-September 2005 forms follow existing Form 2C/requisition procedures, while from October 2005 onward forms may be issued in advance quarterly on application in Form 2C with subsequent filing of Utilisation Accounts for each subperiod, subject to revenue-protection safeguards by departmental officers.
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