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Authority from whom Declaration Form ‘F’ may be obtained, used and maintenance of record of such Forms and matters incidental thereto

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....e made in the form of court-fee stamps: ^     Provided that no form shall be issued to a dealer until he has rendered complete and satisfactory account of Forms, if any, issued to him on any earlier occasion: ^     Provided further that for the transactions prior to 1st October, 2005, the commissioner may, subject to such conditions and restrictions as may be imposed, issue declaration forms to an applicant even if he has not rendered complete and satisfactory account of forms, if any, issued to him on any earlier occasion in respect of the period subsequent to 30th September, 2005.;] ^      (2) The provisions of sub-rules (2) to (4) of rule 5 in relation to Declarati....

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....p;(6) 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. ^      (7) No registered dealer to whom a Declaration Form has been 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). ^      (8) A Declaration Form in respect of which a report has been received by the Commissioner under sub-rule (5) shall not be valid for the purpose of sub-rule (1). ^      (9) The Commissioner shall, from time to time, publish in the official Gazette the pa....

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..... He will furnish copies of entries of this register and such other particulars relating to the entries made therein as may be required by the Commissioner. ^     2[(13) Every registered dealer to whom any declaration form is issued by the Commissioner shall furnish to the Commissioner utilization account in Form '28' within a period of three months 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 '2B' of the forms relating to the transactions prior t....