Statutory declaration form issuance requires certification of form utilisation, return filing, tax payment and verification before delivery. Application for issuance of statutory declaration forms (Form 2C) requires a requisition reference or advance details, certifications that previously issued forms were utilized per the requisition/utilisation account, that returns are filed and tax due paid up to a stated period, and that there is no default in assessed tax or penalty except where lawful stay/installment orders exist and have been complied with. The application names an authorized employee for delivery, includes a dealer declaration of truth, and is accompanied by a verification report recording returns, dues clearance, reconciliation with purchase vouchers, tallying of signatures/photographs and any adverse material, with the issuing authority recording its order and signature.