(b) For obtaining the declaration forms referred to in sub-rule (1), every registered dealer shall apply in writing in Form 59-A-2 to the appropriate Commercial Tax officer stating his requirement of such forms and shall furnish such other particulars, statements and information and produce such other documents as the Commercial Tax Officer may require for the purpose of satisfying himself about his bonafide use of such forms issued to the applicant on previous occasions and the bonafide nature of his requirement of forms on the present occasion.
(c) The application in Form 59-A-2 shall be accompanied by a copy of the treasury receipted challan in Form 39 in respect of the fee payable therefore under clause (a):
(d) On receipt of the application under clause (b) the Commercial Tax Officer shall, with due regard to the requirements of the dealer supply the declaration forms to the dealer on furnishing an acknowledgement thereof:
(e) If for reasons to be recorded in writing the Commercial Tax Officer is not satisfied that the applicant has made bona fide use of the declaration forms previously issued to him or that the requirements of the declaration forms applied for are not bona fide , he shall reject the application;
(f) If the Commercial Tax Officer is satisfied that the applicant at the time of making application has defaulted in furnishing the returns under the Chhattisgarh Commercial Tax Act, 1994 (No.5 of 1995) or under the Central Sales Tax Act, 1956 (Act No. 74 of 1956) or under the Chhattisgarh Sthaniya Khsetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976) for any quarter of the year during which such application is made [....] he may withhold the issue of the declaration forms to the applicant till such time the applicant furnishes the returns for the relevant quarter.
[Proviso deleted]
(g) If for reasons to be recorded in writing the Commercial Tax Officer is not satisfied that the applicant requires the books of declaration forms in such numbers as he applied for, he may issue such forms in such lesser number as, in his opinion, would satisfy the reasonable requirements of the applicant.
(h) If the fee paid for the declaration forms is more than the fee payable for the number of forms issued, the balance shall be credited to the account of the dealer to be adjusted against any future issue or may be refunded to him on making an application by him.
Section 74AA • The Chhattisgarh Vanijyik Kar Niyam, 1995
74AA. Procedure for obtaining and keeping record of the declaration in Form 59-A.
the-chhattisgarh-vanijyik-kar-niyam-1995-sec-74AA.json
•
Section 74AA
{
"act_title": "The Chhattisgarh Vanijyik Kar Niyam, 1995",
"act_slug": "the-chhattisgarh-vanijyik-kar-niyam-1995",
"section_label": "Section",
"section": {
"number": "74AA",
"title": "74AA. Procedure for obtaining and keeping record of the declaration in Form 59-A.",
"chapter": null,
"content": "(b) For obtaining the declaration forms referred to in sub-rule (1), every registered dealer shall apply in writing in Form 59-A-2 to the appropriate Commercial Tax officer stating his requirement of such forms and shall furnish such other particulars, statements and information and produce such other documents as the Commercial Tax Officer may require for the purpose of satisfying himself about his bonafide use of such forms issued to the applicant on previous occasions and the bonafide nature of his requirement of forms on the present occasion.\n(c) The application in Form 59-A-2 shall be accompanied by a copy of the treasury receipted challan in Form 39 in respect of the fee payable therefore under clause (a):\n(d) On receipt of the application under clause (b) the Commercial Tax Officer shall, with due regard to the requirements of the dealer supply the declaration forms to the dealer on furnishing an acknowledgement thereof:\n(e) If for reasons to be recorded in writing the Commercial Tax Officer is not satisfied that the applicant has made bona fide use of the declaration forms previously issued to him or that the requirements of the declaration forms applied for are not bona fide , he shall reject the application;\n(f) If the Commercial Tax Officer is satisfied that the applicant at the time of making application has defaulted in furnishing the returns under the Chhattisgarh Commercial Tax Act, 1994 (No.5 of 1995) or under the Central Sales Tax Act, 1956 (Act No. 74 of 1956) or under the Chhattisgarh Sthaniya Khsetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976) for any quarter of the year during which such application is made [....] he may withhold the issue of the declaration forms to the applicant till such time the applicant furnishes the returns for the relevant quarter.\n[Proviso deleted]\n(g) If for reasons to be recorded in writing the Commercial Tax Officer is not satisfied that the applicant requires the books of declaration forms in such numbers as he applied for, he may issue such forms in such lesser number as, in his opinion, would satisfy the reasonable requirements of the applicant.\n(h) If the fee paid for the declaration forms is more than the fee payable for the number of forms issued, the balance shall be credited to the account of the dealer to be adjusted against any future issue or may be refunded to him on making an application by him.",
"footnote": "",
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