(b) The selling dealer shall also maintain, serially and chronologically, a complete account in a register in Form II A in respect of the Forms of declaration received by him from the purchasing dealers.
(c) The assessing authority may, in its discretion, also direct the selling dealer to produce for inspection the portion of the declaration marked 'Duplicate".
(b) The Commissioner may furnish information in respect of Forms of declaration declared to be obsolete and invalid under clause (a) of this sub-rule to other State Governments for publication in the Official Gazette.
Section 9 • Central Sales Tax (Bihar) Rules, 1957
9. Authority from which forms of declaration may be obtained; use, custody and maintenance of records of such forms and matters incidental thereto.
central-sales-tax-bihar-rules-1957-sec-9.json
•
Section 9
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"title": "9. Authority from which forms of declaration may be obtained; use, custody and maintenance of records of such forms and matters incidental thereto.",
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"content": "(b) The selling dealer shall also maintain, serially and chronologically, a complete account in a register in Form II A in respect of the Forms of declaration received by him from the purchasing dealers.\n(c) The assessing authority may, in its discretion, also direct the selling dealer to produce for inspection the portion of the declaration marked 'Duplicate\".\n(b) The Commissioner may furnish information in respect of Forms of declaration declared to be obsolete and invalid under clause (a) of this sub-rule to other State Governments for publication in the Official Gazette.",
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