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REGISTERED No. D. 221

The Gazette of India

EXTRAORDINARY

PART II—Section 3~Sub-section (i)

PPUBLISHEDBYAUTHORITY

No. 30] NEW DELHI, FRIDAY, FEBRUARY 9,1973/MAGHA 20. 1894

Separate paging is given to this Part in order that it may be a filed

as a separate compilation

MINISTRY OF FINANCE

(Department of Revenue and Insurance,'

NOTIFICATION

New Delhi, the 9th February 1973

G.S.R, 55(E).— in exercise of the powers conferred by sub-section (2) 0f section 1 of the Central Sales Tax (Amendment) Act, 1972 (61 of 1972), the Central Government hereby appoints the 1st day of April 1973 as the date on which the provisions of the said Act, other than those mentioned in the- said -tub section, shall coma into force.

[No F. 28/30/72-ST-)

( 141 )

G.S.R. 56(E).—In exercise of the powers conferred by sub-seciion (1) section 13 of the Central Sales Tax Act, 1&5G (74 of 1956) read with sub-section (5) of that .section, the Central Government hereby makes the following rule.¹ further to amend the Centra] Sales Tax (Registration and Turnover) Rules, 1957, namely: —

1 (i) These rules may be called the Central Sales Tax (Registration and Turnover) (Amendment) Rules, 1973.

(lit Thev shall come into force on the 1st day of Afirtl, 197!!,

2. In the Central Sales Tax (Registration and Turnover) Rules, 1957. (here- inafter referred to as the said rules), in rule 2,—

(a) in clause (cc), for the words, brackets and figures "sub-section (3) of .section 9", the words, brackets and figures "sub-section (2) of section 9", shall be substituted.

(b> clause (dd) shall be omitted

',i. In rule 1"J of the said rules.—

(a) in sub-rule (1),

(i) for the first proviso, the following proviso .shall be substituted, namely: —

"Provided that Form 'C in force before the commencement of the Central Sales Tax (Registration and Turnover) (Amendment) Rules, 1973 may aLo be used upto the 31st December. 1973 with suitable modifications.";

(li) in the second proviso, for the word "year", the words "financial year" shall be substituted;

(I)) after sub-rule (4), the following sub-rules shall be Inserted, namely:- •

"(5) The declaration referred to in sub-section (I) of section ISA A\a\l be in Form 'F'.

(R) Form 'C referred to in sub-rule (1), or as the ca^e may be Form 'F' referred to in sub-rule (5), shall be the one obtained by the purchasing dealer or, as the case may be, the transferee in the Stale? in which the goods covered by such form are delivered.

(7) The declaration in Form 'C or Fqrni 'F' or the certificate In Form 'K t' or Form 'E II* shall be furnished to the prescribed authority upto the time of assessment by the first assessing authority;

Provided that if the prescribed authority is satisfied that the person con- cerned was prevented by sufficient cause from furnishing such declaration or certificate within the aforesaid time, that authority may allow such declaration or certificate to be furnished within such further time as that authority may permit.

(Oi (a) The person referred to In clause (a) of sub-rule (1) of rule 3 shall alone be competent to sign the declaration in Form 'C' or Form 'F' or the certificate in Form 'E I* or Form 'E II':

4 Aftei lule n of the said IUICS, the foJlowinf, iult shall be inseited namely —

14 If an> pi ison commits a breath oi any oi these rules., he fahall be punishable with fine which may extend to five hundred rupees and v hen the offeree K a c oitinuin^ "biferict with a daily fine which ma> extend to fUK nipees tor iveiy day dm ing which the offence continue^

5 In i 01 m C appended to tht said lules icn the biackits and woitts (Sifi- na1;uie and status oi the person signing tht declaration)' whertver they occur, the following shall be substituted, namely —

I he ibme statements are 1rue to the best oL rny knov\leclj"e and belief

(Sifjnatuie)

(Name oi the person sigmn . the dcclaiation;

iStatus of the person signing tht. declaiation in lelation to the dealei ) b In Foim 'E—I' appended to the iaid rules —

(a) for the words, figures and biacketb 'see \ulc 12.(2) , wlieiever thev occur, the words, flgiues and brackets see rule 12(4) ' shall be substituted

(b) foi the portion commencing with the word 'sitnatuie and ending with the words and bracket "officei-m-chaiKe of the Government business) " the following shall be substituted namely —

The above statements are true to the best of my knowledge and belief

(Signatuiej

(Name oi the pel son signing the tertillcute)

(Place)

(Status oi the prison signing the certiiicate in rtlation to the dealer)

7 In Form 'E—-II' appended to the said lules —

(a) for the uoids, figuies and biackrts 'see tule 12(2; ', v.heievei they occur^ the words, figures and brackets "see rule 12(4)" shall be substituted,

(b) for the portion commencing with the word 'signatuie' and ending with the words and bracket "ofncer-ln-chaigc of the Government business) ' the following shall be substituted, namely --

The above statements are tiue to the best oi my knowledge and beliel

(Signature)

(Name of the peison signine the certificate)

(Plate)

(Status oi the person signing the ceitifirate in relation to the dealei)

d) in each ol the poiHon relating to the original', "duplicate aid "counterfoil', the following shall be int.eit.ed at the end namely —

Explanation—In this Foi-m tiansfeioi. means anv person who effects i sale in the mode leiemd to in clause, tb) pf ^eUion A '

•3, After Form 'E—II' appended to the said rules, the following f'ortn shall rm inserted, namely:—

"Counterfoil

THE CENTRAL SALES TAX

(Registration and Turnover)

Rulee, 1957

ForroF

(Form ot declaration to be issued by the transferee)

ISee rule 12 (5)]

Setiul Nu

•

Name of the taming State

Office ol i',Nut .

D au oi I'jtiiii

4

.

Nanc and address of the person 10 whom issued along with his Registration Certificate No

OJK- l'rom whkh r';g"stration i" valid

SEAL OF issuing authority,

(Transferor) Registration Certificate No. of the

Transferor

Certified that ih= goods transferred to me/us as per details below have been received and duly accounted for.

Description of the goods sent

Quantity or weight

Value of thi- goods , . ..

Number and date of invoice

Name of Railway, Steamer or Ferry Siatlon or Air Port or pos' iffice or Road Transport Company's Office from where the goods were despatched

K-J. atrl dale of Railway Receipt or Postal Receipt or Goods Receipt with trip sheet of lorry or tiny other document indicating the moans of transport

Dato on which delivery was taken by the transferee

The ubo-vt; statement!* are true to the best of my knowledge and belief.

Signature

(Name of the person eigning the declaration¹)

*(StatU8 of the person signing the declaration in relation to the transferee)

•(Status of the person bijjning the declaration in relation tP the transferor)

Date: •Strike out whichever in not applicable. (Noxei—To b; tctained by^he transferee)

Duplicate

THE CENTRAL SALES TAX

(Registration and Turnover

Rules, 11557

Form 1'"

(Form of declaration to be issued by the transferee)

[.Sue i nk 11 {<>]

Serial No

Nmne of the issuing State

Office of issue

Date of iibiie

Name and uddrces of the person to whom is:,ued along with his Registration Certificate No

Date from which registration is valid

SEAL OF issuing authority.

To

„., (Transferor) Registration Certificate No. of the

Transferor

CerLilied that the goods transferred to me/us as per details below have been received and duly accounted for.

Description of the goods sent

Quantity or weight

Value of the goods

, Number and date of invoice

Name of Railway, Steamer or F"rry Stution or Air Port or Post Office or Road Transport Company's Office from where the gooda were despatched

Mo. and date of Railway Receipt or Postal Receipt or Goods Receipt with trip sheet of lorry or •my other document indicating the means of transport

Date on which delivery was taken by the transferee

The above statements arc trur to the best of my knowledge and belief.

Signature

'Namn of the person signing the declaratitn)

•(Status of the^pcrson' signing*" tlef declaration in rela ion to'the transferee)

•tStar's of the person signing the declaration in re'atioi to the transferor)

Date:

* Strike Out whicheircj: ifl not applicable.

N O IL .—To be iotaiaed by the trflftifoon

Original

THE, CENTRA*, SALES" TAX

(Registration and Turnover)

Rules, 1957

Form 1<"

Fprm of declaration to be issued by-the transferee)

[Ste rule 12 (5)]

Serial No

Name of the issuing State

Office of issue

Date of issue

,

Nam™ and address of the person to whom issued along with his Registration Certificate No

Date from which registration is valid

SEAL ,OF issuing authority.

To

(Transferor) Registration Certificate No. of the

Transferor

Certified that the goods transferred to me/us as per details below have been received -and duly accounted for.

Description of the good's sent

Quantity or weight

Value of the goods

Number and date of invoice

Name of Railway, Steamer or Ferry Station or Air Port or Post Office or Road Transport Company's OlRce from where the Roods were despatched

No. and date of Railway Receipt or Postal Receipt or Goods Receipt with trip sheet of lorry or any other document indicating the means of transport

Date on which delivery was taken by the transferee

The above statements are true to the best of my knowledge and belief.

Signature

(Name of the person signing the declaration)

•(Status of the perBon signing the decimation in relation to the transferee)

*(Status of the person signing the dcdtirfitirri in relation to the transferor)

Date:

•Strike out whichever is not applicable.

[NOTE:—To be furnished to the assessing authority in accordance with the rules framed uniitr section I3(4)(e)-)

[No. 28/30/72-ST-II,]

O. P. MEHRA, Under Secy.

Sn 3(1)] THf, OAZRTtB 6F INDIA MKTRAORDINARY 147

PRINTED BY THE MANAGER, GOVERNMENT OF INDIA PRE8S, M1NT0 HOAD,

NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS, DELHI, 1 9 73