TaxTMI 
TaxTMI 
Authority from which Declaration Form ‘C’ may be obtained, use, custody and maintenance of records of such forms and matters incidental thereto
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....er the blank Declaration Form, that is to say Form 'C' referred to in rule 12 of the Central Rules, for furnishing it to the selling dealer. Before furnishing the Declaration to the selling dealer, the purchasing dealer, or any person authorised by him in this behalf, shall fill in all required particulars in the Form, and shall also affix his usual signature in the space provided in the form for this purpose. Thereafter, the counterfoil of the Form shall be retained by the purchasing dealer and the other two portions marked "original" and "duplicate" shall be made over by him to the selling dealer: PROVIDED that the counterfoils of the Declaration Forms should be maintained by the dealer for a period of five yea....
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....he amount of tax assessed, re-assessed or the penalty imposed by the Commissioner under the Delhi Value Added Tax Act, 2004 or under the various Acts repealed as per section 106 of the Delhi Value Added Tax Act, 2004 or the Central Sales Tax Act, 1956 and in respect of which no orders for installment/stay have been obtained from the competent authority under the provision of law; or (iii) not filed proper utilization account in Form '2B', of Forms issued to him earlier; or (iv) some adverse material has been found by the Commissioner suggesting any concealment of sale or purchase or furnishing inaccurate part....
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....nditions and restrictions as may be imposed, issue declaration forms to an applicant even if he has not filed proper utilization account in Form '2B' of forms issued to him in respect of the transactions subsequent to 30th September, 2005.] ^4[(5) A dealer who claims to have made a sale to a registered dealer shall furnish to the Commissioner within a period of three months after the end of the quarter to which the declaration relates along with the reconciliation return prescribed in rule 4, the portion marked "original" of the Declaration Form 'C' received by him from the purchasing ,dealer and shall also produce for inspection, the portion of the Declaration Form marked "duplicate", if required to do so by the....
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...., the dealer shall report the fact to the Commissioner immediately, shall make appropriate entries in the remarks column of the register, in Form '2', and take such other steps to issue public notice of the loss, destruction or theft as the Commissioner may direct. (9) Any unused Declaration Forms remaining in stock with a registered dealer on the cancellation of his certificate of registration shall be surrendered to the Commissioner. (10) No registered dealer to whom a Declaration Form is issued by the Commissioner shall, either directly or through any other person, transfer the same to another person except for the lawful purpose of sub-rule (1). &nb....
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.... issued by the Commissioner shall furnish to the Commissioner, utilization account in Form '28' within a period, of three month after the end of the quarter to which the declaration relates. In case no declaration form is utilized, during any quarter In that event also the dealer shall furnish to the Commissioner utilization account in Form '2B' stating nil, utilization. Provided that the utilization account in Form '28' of the forms relating to the transactions prior to 1st October, 2005 shall be furnished to the Commissioner within a period of three months after the end of the quarter in which such declaration forms are issued to him by the Commissioner.] -----------------....
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....which no orders for installment/stay have been obtained from the competent authority under the provision of law; or (iii) not filed proper Requisition Account of the Declaration Forms required by him; or (iv) not filed proper utilization account in Form '2B' of Forms issued to him in advance together with the returns for the period during which the Forms were utilized; or (v) some adverse material has been found by the Commissioner suggesting any concealment of sale or purchase or furnishing inaccurate particulars in the returns; the Commissioner shall, after affording the applicant an opportunity of being heard, withhold, for reasons to be recorded in writing, issue of Declaration Form 'C' to him: PROVIDED that the Commissio....