THE
CENTRAL
SALES
TAX
TURNOVER)
(REGISTRATION
RULES,
AND
19571
In exerciseof the powers conferredby sub-section(1) of section13 of the Central
SalesTax Act, 1956 (74 of 1956), the Central Governmentherebymakesthefollowing
rules,namely:1. These rules may be called the Central Sales Tax (Registration and
Turnover) Rules, 1957.
2. In these rules, unless the context otherwise requires,(a) 'Act' means the Central Sales Tax Act, 195~ (74 of 1956);
2[(aa) 'authorised officer' means an officer authorised by the Central
Government under clause (b) of sub~section(4) of section 8;]
3[(aaa) 'company' means a company as defined in section 3 of the Companies
Act, 1956 (1 of 1956) and includes a foreign company within the
meaning of section 591 of that Act;]
(b) 'Form' means a form appended to these rules;
(c) 'notified authority' means the authority specified under sub-section
(1) of section 7;
2[(cc) 'prescribed authority' means the authority empowered by the Central
Government under 4[sub-section (2) of section 9J, or the authority
prescribed bya State Government under clause (e) of sub-section (4)
of section 13, as the case may be;]
(d) 'section' means a section of the Act;
(e) 'warehouse' means any enclosure, building or vessel in which a
dealer keeps a stock of goods for sale.
3. Certificate of registration.-(l)
An application for registration under
section 7 shall be made by a dealer to the notified authority in Form A and shall
be(a} signed by the proprietor of the business, or, in the case of a firm, by
one of its partners, or, in the caseof a Hindu undivided family, by the
karta or manager of the family, or, in the case of a company by a
direct~ , managing
agent or principal
officer
thereof,
or, in the case of
a Gov
rnment,
by an officer
duly
authorised
by
that
Government,
or,
in the ase of any other. association of individuals by the principal
officer anaging the business, and
(b) verified in the manner provided in the said form.
1. Vide S.R.O. 644,
Sec. 3, dated
28th
~ ted
28th
February,
February,
1957,
published
in
Gazette
19.!?7.
2. Ins. by S.R.O. 896 dated 23rd September, 1958 (w.e.f. 1-10-1958).3.
Ins. by G.S.R. 26( ), dated 1st February, 1974.
4. Subs. by G.S.R. 56 (E), dated 9th February, 1973 (w.e.f. 1-4-1973).
34
of
India,
Extra.,
Pt.
II,
Rule 7]
-The Central
Sales
Tax (Registration
and
Turnover)
Rules,
1957
35
(2) Where a dealer has more than one place of business within a State, he
shall make a single application in respect of all such places, name in such
application one of such places as the principal place of business for the purposes
of these rules and submit such application to the notified authority specified in
respect of the principal place of business so named:
Provided that any place so named shall not in any casebe different from the
place, if any, declared by him to be the principal place of business, by whatever
name called, under the general sales tax law of the State.
4. (1) An application for registration under sub-section (1) of section 7 shall
be made not later than thirty days from the date on which the dealer becomes
liable to pay tax under the Act.
(2) An application for registration under sub-section (2) of section 7 may be
made at any time after the commencement of the Act.
1[(3) A fee of 2[rupees twenty-five] shall be payable in respect of every
application for registration under sub-rule (1) or sub-rule (P) and such fee may
be paid in the form of court-fee stamps/local revenue stamps (for Union
Territory of Goa, Daman and Diu.)]
5. (1) When the notified authority is satisfied, after making such enquiry as
it thinks necessary, that the particulars contained in the application are correct
and complete l[and the fee referred to in sub-rule (3) of rule 4 has been paid], it
shall register the dealer and grant him a certificate of registration in Form 'B' and
also a copy of such certificate for every place of business within the State other
than the principal place of business mentioned therein.
1[(2)When the said authority is not satisfied that the particulars contained in
the application are correct and complete, or where the fee referred to in sub-rule
(3) of rule 4 has not been paid, he shall reject the application for reasons to be
recorded in writing:
Provided that before the application is rejected, the applicant shall be given
an opportunity of being heard in the matter and, as the case may be, or correcting
and completing the said particulars or complying with the requirements of sub-.rule
(3) of rule 4.]
6. The certificate of registration granted under sub-rule (1) of rule 5 shall be
kept at the principal place of business mentioned in such certificate and a copy
of such certificate granted under the said sub-rule shall be kept at every place of
business within the State other than the principal place of business, mentioned in
certificate.
7. (1) Where a dealer desires the certificates of registration granted to him
under these rules to be amended, he shall submit an application for this purpose
to the notified authority setting out the specific matters in respect of which he
desires such amendment and the reasons therefor, together with the certificate of
registration and the copies thereof, if any, granted to him; and such authority
may, if satisfied with the reasons given, make such amendments as it thinks
necessary, in the certificate of registration and the copies thereof, if any, granted
to him.
1. Ins. by S.R.O.896,dated 23rd September,1957(w.e.f. 1-10-1958).
2. Subs.by G.S.R.395,dated 14th April, 1987(w.e.f. 14-4:1987).
36
The Central
Sales
Tax (Registration
and Turnover) Rules,
1957
[Rule 7
(2) The provisions of rule 6 shall apply in relation to such amended certificate
and copies thereof, as, they apply in relation to the original certificate and copies
thereof.
1[8. (1) Where the certificate of registration granted to a dealer is lost,
destroyed, defaced or mutilated, he may on application made in this behalf to the
notified authority and payment of a fee of 2[rupees five] obtain a duplicate copy
of such certificate.
3[(2) The fee payable under sub-rule (1) shall be paid in the form of court-fee
stamps.]
3[9. Amendment or cancellation of certificate of registration.-'-(l) A notified
authority shall, before amending or cancelling, as the case may be, the certificate
of registration of a dealer under sub-section (4) of section 7 give him an
opportunity of being heard in the matter.
(2) If the certificate of registration is proposed to be amended, the dealer shall
forthwith produce to the notified authority the certificate of registration and the
copies thereof, if any, granted to him, for haying them amended.
(3) If the certificate of registration is cancelled, the dealer shall forthwith
surrender to the notified authority the certificate of registration and the copies
thereof, if any granted to him.]
10. If any dealer desires to apply under sub-section (5) of section 7 for the
cancellation of his registration, he shall submit within the time specified in that
sub-section to the notified authority an application in that behalf together with
the certificate of registration and copies thereof, if any, granted to him; and such
application shall be dealt with in accordance with the provisions of that subsection.
11. Determination of turnover.-(l) The period of turnover in relation to any
dealer liable to pay tax under this Act shall be the same as the period in respect
of which he is liable to submit returns under the general sales tax law of the
appropriate State:
Provided that in relation to a dealer who is not liable to submit returns under
the general sales tax law of the appropriate State, the period of turnover shall be
a quarter ending on the 30th June, 30th September, 31st December and 31st
March, as the case may be, in a financial year.
4[12. (1) The declaration and the certificate referred to in sub-section (4) of
section 8 shall be in Forms C and D respectively:
5[Provided that Form C in force before the commencement of the Central
Sales Tax (Registration and Turnover) (Amendment) Rules, 1974, or before the
commencement of the Central Sales Tax (Registration and Turnover)
(Amendment) Rules, 1976, may also be used upto the 6[31st December, 1979]
with suitable modifications:]]
1.
2.
3.
4.
5.
6.
Subs. by S.R.O. 3613;,d~ted 16th Novemb~, 1957.
Subs. by G.S.R. 395 (E), dated 14th April, 1987.
.!
Ins. by S.R.O. 896, dated 23rd September, 1957 (w.e.f. 1-10-1958).
Subs. by S.R.O. 896, dated 23rd September, 1957 (w.e.f. 1-10-1958).
Subs. by G.S.R. 962 (E), dated 30th December, 1976.
Subs. by G.S.R. 603 (E), dated 30th December, 1977.
Rule 12]
The Central
1[***]
2[Provided
which
take
further
place
Provided
of goods
3[(2)
such
to the
that
it shall
Where
to
dealer,
furnished
while
the
selling
form
that
dealer
bond
or the
may
be,
form
in
Government,
than
ink
and
the
case
one
is lost,
the
form
authority
from
dealer
who
shall
be furnished
by
the
on
all
been
the
the
if
a duly
loss
occurs
authority
may
is
furnish
the
the
or
three
purchasing
lost,
the
goods
goods,
with
dealer
State
such
of his
lost,
the
one
such
so lost.]
purchased
purchased
such
whom
may having
bond
shall
be
declaration
be,
dealer
has
which
be,
of
transit
of every
notified
may
by the
Government
signed
may
to the
whether
or in
respect
whether
of declarations
furnished
the
the same
as
or certificate
of his
is lost,
transit
delivery
different
dealer
in
authority
him
as the case
forms
form
by
red
by
the
year.]
G] to the notified
it is in
all the
from
and
furnish
dealers:
or of
declaration
of declaration
notified
dealer,
Government,
or certificate,
recorded
cover
demand
the
the
more
selling
furnished
may
from
where
a declaration
certificate
the goods,
to
received
or while
or the
to
3[(3) Where
Form
year
purchasing
shall
of sale,
two
of sale,
for such sum as the said
authority
of the case, fix. Such
indemnity
dealer
custody
State:]
4[Provided
indemnity
3[in
of declaration
it is in his
purchasing
bond
was obtained,
circumstances
by
completed
form
of the
same
a financial
of a financial
custody
dealer
the
a separate
quarter
37
all transactions
transaction
in
completed
purchasing
cover
between
of any
to furnish
in each
or duly
the
case
Turnover) Rules, 1957
may
year
quarters
it is in the
so lost an indemnity
the said
form
regard
to the
in the
different
be necessary
while
and
declaration
of a financial
delivered
a blank
occurs
selling
a single
where,
over
of goods
loss
form
also
years,
respect
that
Tax (Registration
in a quarter
is spread
financial
in
Sales
the
following
authorised
selling
or, as the case
a duplicate
portions
goods
dealer
of such
declaration
officer
of
s~
or
the
form
or
certificate:"1
hereby
declare
certificate
who
is registered
No
that
this
is the
duplicate
dealer
signed ofon
certificate
number
is
"]
5[(4) The certificate
referred
to in sub-section
E 1 or Form
E II, as the case may be.]
6[(5)
The
declaration
referred
to in
of the
declaration
and
(State)
issued
and to whose
sub-section
(2) of section
,
(1)
6 shall
of section
form/
registration
6A
be in
shall
Form
be
in
Form F.
1. Ins. by S.R.O. 2017, dated 4th November, 1968 and omitted by G.S.R. 695 (E), dated 20th
November, 1998 (w.e.f. 21-11-1998).
2. Subs. by G.S.R. ~88(E), dated 16th September, 2005, for second and third provisos (w.e.f.
1-10-2005).The second and third provisos, before substitution, stood as under:
Provided further that a single declaration may cover all transactions of sale which take
place in one financial year between the same two dealers.
Provided also that where, in the case of any transaction of sale, the delivery of goods
is spread over to different financial years it shall be necessary to furnish a separate
declaration or certificate in respect of goods delivered in each financial year.
3. Subs. by S.R.O. 2017, dated 4th November, 1968 (w.e.f. 1-12-1968).
4. Ins. by G.S.R. 597(E), dated 30th December, 1975.
5. Ins. by S.R.O. 896, dated 23rd September, 1958(w.e.f. 1-10-1958)(also seeS.R.O. 2017, dated
4th November, 1968).
6. Ins. by G.S.R. 56 (E), dated 9th February, 1973 (w.e.f. 1-4-1973).
38
The Central Sales Tax (Registrationand Turnover)Rules, 1957
[Rule 12
l[Provided that a single declaration may cover transfer of goods, by a dealer,
to any other place of his business or to his agent or principal, as the case may be,
effected during a period of one calendar month:
Provided further that if the space provided in Form F is not sufficient fur
making the entries, the particulars specified in Form 'F' may be given in separate
annexures attached to that form so long as it is indicated in the form that the
annexures form part thereof and every such annexure is also signed by the
person signing the declaration in Form F:
Provided further that Form F in force /before the commencement of the
Central Sales Tax (Registration and Turnover) (Second Amendment) Rules, 1973
may continue to be used up to 31st day of December, 2[1980] with suitable
modifications. ]
3[(6) Form C referred to in sub-rule (1) or, as the case may be, Form F referred
to in sub-rule (5), shall be the one obtained by the purchasing dealer or, ~ the
case may be, the transferee in the State in which the goods covered by such form
are delivered.]
4[Explanation.-Where, by reason of the purchasing dealer not being
registered under section 7 in the State in which the goods covered by Form C
referred to in sub-rule (1) are delivered, he is not able to obtain the said form in
that State, Form C may be the one obtained by him in the State in which he is
registered under the said section.]
5[(7) The declaration in Form C or Form F or the certificate in Form E-I or
Form E-II shall be furnished to the prescribed authority within three months after
the end of the period to which the declaration or the certificate relates:
Provided that if the prescribed authority is satisfied that the person
concerned 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.]
3[(8) (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 Ell]:
6[Provided that where such person is a proprietor of any Qusiness or a
partner of a firm or a karta or manager of a Hindu Undivided Family, any other
person authorised by him in writing may also sign such declaration or
certificate: ]
l[Provided further that in the case of a company 7[such declaration or
certificate] can also be signed by any other officer of the company authorised
under the Memorandum or Articles of Association of the company or under any
other special or general resolution of the company or under a resolution passed
1.
2.
3.
4.
5.
6.
7.
Ins. by G.S.R.519(E),dated 13th December,1973.
Subs.by Notification No. F. 28/53/73 ST,dated 1st February,1974.
Ins. by G.S.R.56(E),dated 9th February,1973(w.e.f. 1-4-1973).
Ins. by G.S.R.26(E),dated 1st February,1974.
Subs.by G.S.R.588(E),dated 16th September,2005(w.e.f. 1-10-2005).
Subs.by G.S.R.26(E),dated 1st February,1974.
Ins. by S.R.O.896,dated 23rd September,1958(w.e.f. 1-10-1958).
Rule 12]
The Central Sales Tax (Registrationand Turnover)Rules, 1957
39
by the Board of Directors of the company, to authenticate any document on
behalf of such company.]
1[(b) Such person shall signify on such declaration or certificate his status and
shall make a verification in the manner provided in such declaration or
certificate.]
(9) 2[(a)] The provisions of 3[***] sub-rule (2) and sub-rule (3) shall, with
necessary modifications, apply to the declaration in Form F or the certificate in
Form E I or Form E II.
4[(b) The provisions of the second and third provisos to sub-rule (1) shall,
with necessary modifications, apply to certificates in Form E I or Form Ell..]
5[(10) (a) the declaration referred to in sub-section (4) of section 5 shall be in
Form H and shall be furnished to the prescribed authority upto the time of
assessmentby the first assessing authority.]
6[***]
5[(b) The provisions of the rules framed by the respective State Governments
under sub-sections (3), (4) and (5) of section 13 relating to authority from whom
and the conditions subject to which any form of certificate in Form H may be
obtained, the manner in which such form shall be kept in custody and records
relating thereto maintained and the manner in which any such forms may be
used and any such certificate may be furnished insofar as they apply to
declaration in Form C prescribed under these rules shall mutatis mutandis apply
to certificate in Form H.]
7[(11) The declaration referred to in sub-section (8) of section 8 of the Act,
shall be in Form I.]
8[(11A) The certificate referred to in sub-section (4) of section 6 shall be in
Form J and shall be furnished to the prescribed authority upto the time of
assessmentby the first assessing authority.]
1[(12) If any person commits a breach of any of these rules, he shall be
punishable with fine which may extend to five hundred rupees and when the
offence is a continuing offence, with a daily fine which may extend to fifty rupees
for every day during which the offence continues.]
1.
2.
3.
4.
5.
Ins. by G.S.R. 56 (E), dated 9th February, 1973 (w.e.f. 1-4-1973).
Renumbered by G.S.R. 395 (E), dated 14th April, 1987.
Omitted by G.S.R. 640, dated 23rd April, 1979.
Ins. by G.S.R. 395 (E), dated 14th April, 1987.
Subs. by G.S.R. 469 (E), dated 14th July, 2005 "Prescription of goodsfor certain purposes.-(a) A
dealer may in support of his claim that he is not liable to pay tax under this Act in respect
of any sale of goods on the ground that the sale of such goods is a sale in the course of export
of these goods out of the territory of India within the meaning of sub-section (3) of section
5, furnish to the prescribed authority a certificate in Form H duly filled and signed by the
exporter along with the evidence of export of such goods." (w.e.f. 14-7-2005).
6. Proviso ins. by G.S.R. 36 (E), dated 16th January, 2003 (w.e.f. 16-1-2003)and omitted by G.S.R.
431 (E), dated 23rd May, 2003 (w.e.f. 23-5-2003).
7. Subs. by G.S.R. 374 (E), dated 7th June, 2005, for sub-rule "(11) The dealer, selling goods in
the course of inter-State trade or commerce to a registered dealer under sub-section (6) or
under sub-section (8) of section 8 or under sub-section (1) of section 5 of the Central Sales Tax
Act, 1956 read with section 76A of the Customs Act, 1962 (52 of 1962), shall furnish a
declaration for the purposes of sub-section (8) of the said section 8 in Form I duly
countersigned and certified by the Authority specified by the Central Government authorising
the establishment of the unit in the Special Economic Zone (notified under section 76A of the
Customs Act, 1962 (52 of 1962) that the sale of goods is for the purpose of establishing a unit
in such Zone." (w.e.f. 7-6-2005).
8. Ins. by G.S.R. 469 (E), dated 14th July, 2005 (w.e.f. 14-7-2005).
40
The Central
Sales
Tax (Registration
and
Turnover)
Rules,
1957
[Form A
FORMS
FORM A
(Seerule 3)
APPLICATION FOR REGISTRATION UNDER SECTION 7(1)/7(2) OF
THE CENTRAL SALES TAX ACT, 1956
ro
I, """""""""""""""""""""""""'"
son of ,"""""""""""""""""""""""""""
on behalf of
the dealer carrying on the business known as
within the State of
hereby apply for a certificate of registration under section 7(1) / 7(2) of the
Central Sales Tax Act, 1956, and give the following particulars for this purpose:1. Name of the person deemed to be the Manager
in relation to ihe business of the dealer in the
said State.
2. Status or relationship of the person who makes
this application.
(e.g., manager, partner,
proprietor, director, officer-in-charge of the
Government business).
3. Name of the principal place of business in the
said State and address thereof.
4. Name(s) of the other place(s) in the said State in
which business is carried on and address of
every such place.
5. Complete list of the warehouses in the said
State in which the goods relating to the
business are warehoused and address of every
such warehouse.
6. List of the places of business in each of the
other States together with the address of every
such place (if separate application for
registration has been made, or separate
registration obtained under the Central Sales
Tax, Act, 1956 in respect of any such place of
business, particulars thereof should be given in
detail).
7. The business is:wholly
mainly
partly
partly
partly
8. Particulars relating to registration, licence,
permission, etc., issued under any law for the
time being in force, of the dealer.
9. We are member of *
Form A]
The Central
Sales
Tax (Registration
and Turnover)
Rules,
1957
41
10. We
language
keepand
ourscript.
accounts in
11. tName(s) and address(es) of the proprietor of
the business/partners of the business/all
persons having any interest in the business
together with their age, father's name, etc.
Extent of
Present Permanent Signature"
interest in address address
the business
SI Name Father's/
Age
No. in full Husband's
name
2
3
4
12.
Business
in
13.
The
is made,
first
was
sale
the
14.
was
We
the
on
of
(English
respect
accounts
of
end
of
month/quarter/half
The
following
trade
resale in
use
(d)
(c)
use
use
for
the
or
use
the
We
manufacture,
the
following
distribute
or
dealer
any
packing
to
the
sales
for
from
the
(Indian
English
to
date/
date
at
the
classes
of
the
goods
course
are
of
inter-
foror
of
process
or
other
process,
the
runs
of
in
of
classes
and
of
generation
..."'...'.'."
or
trade
year/year.1[16.
manufacture
in insale
mining
the
in
of
commerce
the
electricity
(e)
accounts
day
goods
by
(a)
(b)
year
8
application
inter-State
day
day
State
17.
our
our
every
this
on of
7
calendar
We
Indian make date up
purchased
which
$
date)#
date)#
15.
of
6'
in
first the started
course
observe
effected
purposes
5
goods
of
for
or
form
of
power.
sale/resale.]
extract
goods
following
goods
distribJ.ltion
form
or
of
in
mining
generate
of
or
power,
namely:18.
The
above
knowledge
statements
and
are
true
to
the
best
of
my
belief.
1. Subs.by S.R.O. 896,dated 23rd September,1958(w.e.f. 1-10-1958).
Signature and
address of witness
attesting signature
in colS""
9
42
The Central Sales
Tax (Registration
and
Turnover) Rules,
1957
[Form A
Name of the Applicant in full,
Status in relation to the dealer
Signature
.Here enter the name of the Chamber of Commerce, Trade Association or commercial body,
of which the dealer is member.
t To be filled in if the applicant is not a company.
...Signature
of each of the persons concerned should be obtained and attested.
$ Enter here English, Bengali, Fasli, Hijra, Marwari or other calendar followed.
# In filling up these entries dealers who do not observe the English calendar should give the
dates according to their own calendar and the corresponding date of the English calendar.
FORM B
[See rule 5(1)]
CERTIFICATE OF REGISTRATION
No.
;. (Central)
This is to certify that
whose principal place of business within the State
of
is situated at
has been registered as a dealer under section 7(1)/ 7(2)
of the Central Sales Tax Act, 1956.
The business is:
wholly *
mainly
partly
partly
partly
l[The class(es) of goods specified for the purposes of sub-sections (1) and (3) of
section 8 of the said Act is/are as follows and the sales of these good~ in the course of
inter-State trade to the dealer shall be taxable at the rate specified in that sub-section
subject to the provisions of sub-section (4) of the said section:-
(a) for re-sale
(b)
for use in manufacture
or processing of goods for sale
(c)
for use in mining
(d)
for use in the generation
form of power
or distribution
of electricity
or any other
(e) for use in the packing of goods for sale/resale.
The dealer manufactures, processes, or extracts in mining the following classes of
goods or generates or distributes the following form of power, namely:-
The dealer's year for the purpose of accounts runs from
day of
,
1, Subs. by S.R.O. 896, dated 23rd September, 1958 (w.e.f. i-lb~1958).
day of
to the
Form 8]
The Central Sales
Tax (Registration
and Turnover)
Rules,
1957
43
The dealer has no additional place of business/has additional place(s) of business as
stated below:
(a) in the State of registration
(b) in other States.
The dealer keeps warehouses at the following places within the State ofregistratio
(1)
(2)
(3)
ThIs certificate is valid from
1llntil cancelled
Signed
(Notified
Date
authority)
(Seal)
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55
51.
56
The Central
Sales
Tax (Registration
and Turnover) Rules,
FORM
FORM
OF
sl 0 .,KNOW
ALL
MEN
BY THESE
12
[Form G
G
INDEMNITY
[See rule
1957
BOND
(2) and
12 (9)]
PRESENTS
, registered
THAT
1[1,
dealer
under
the Central
Sales Tax
Act, 1956 under registration
No
dated
in the State of
1
l[We
I M/s
1 a firm I a company
registered
under the laws of
India and having
its registered
office at
registered
dealers under the
Central
Sales Tax Act, 1956 under
registration
No
in the State of
,
] (hereinafter
called the Obligor)
l[is]/
l[are] held and firmly
bound
untd/ the President
of India
Government)
in the sum of
IGovernor
of
(Rupees
,
be paid to the Government
on demand
and without
demur for which payment
to be well
heirs, executors,
administrators,
our successors
and assigns and
assets and
(hereinafter
:.) well
(in words)
truly made
and
1[1 bind
called
the
and truly to
myself
legal representatives
and assignsl
l[we bind
the persons
for the time being having
control
and
my
ourselves
over our
affairs],
Signed
WHEREASthis sub-rule
(2) of rule
day 12of of the Central
Sales Tax two
(Registration
thousand
& Turnover)
Rules, 1957 requires
that in the event a blank or a duly completed
form of declaration
is
lost while
it is in the custody
of the purchasing
dealer or in transit to the selling
dealer,
the purchasing
dealer and as the case may
indemnity
bond to, in the case of purchasing
the said
form
was
obtained
and
be also a selling
dealer each to furnish
an
dealer, the notified
authority
from whom
in the case of a selling
dealer,
the notified
authority
of
his State.
AND
WHEREAS
the Obligor
herein
AND
WHEREAS
the
has lost the
certificate
completed],
in
Obligor
Form E II Form E II], bearing
and was issued to him by
authority)
1which
of the authority)]
,
was issued
to him
and sent to
(name
of
(notified
the goods
is such l[purchasing]
mentioned
below
No.
in l[Form
the
I l[selling]
dealer.
C I Form
F I the
l[which
was blank
(name and 'designation
by
(name
and
I
duly
of the
designation
, (selling
dealer) I l[received
by him from
purchasing
dealer)]
and
sent
to
authority
(hereinafter
declaration
dealer
referred
of the selling
dealer's
State)
in respect
of
to as the 'Form'.
M,
NOW the conditions of the above written bond or obligation is such that the Obligor
shall in the event of a loss suffered by the Government (in respect of which the decision
of the Government or the authority appointed for the purpose shall be final and binding
on the Obligor) as a result of the misuse of the Form, pay to the Government on demand
and without ,demur the said sum of Rs.
(Rupees """""".,.""."""."""""""",
(in words) and shall otherwise indemnify and keep the Government harmless and
indemnified against and from all liabilities incurred by the Government as a result of the
1. Ins. by G.S.R.962 (E), dated 30th December,1976.
[n
Form G]
The Central Sales Tax (Registration and Turnover) Rules, 1957
57
misuse of such Form. THEN the above written bond or obligation shall be void and of
no effect but otherwise shall remain in full force, effect and virtue. The obligor further
undertakes to mortgage/charge the properties specified in the Schedule hereunder
written by execution of proper deed of mortgage/charge for the payment of the said sum
1[whenever called upon to do so by the assessing authority.]
SCHEDULE
(Give details of properties mortgaged/charged)
AND THESE PRESENTS ALSO WITNESSETH THAT the liability of the Obligor
hereunder shall not be impaired or / discharged by reason of any .for~earance, act or
omission of the Government or for any time being granted or indulgence shown by the
Government, or by reason of any change in the l[constitution of- the Obligor in cases
where the Obligor is not an individual.
The Government agrees to bear the stamp duty, if any chargeable on these presents.
IN WITNESS WHEREOF the Obligor "has set his hand / "has-caused these] presents
executed by its authorised representatives, on the day, month and year above written.
Signed by the above named Obligor
In presence of :
1.
2.
(Obligor's
by
name
Acceptedand
the
Constitution,
designation
for
and
to
on
accept
behalf
of the
the
of
Officer
the
bond
for
President
duly
authorised
of India/Governor
in pursuance
and
on
behalf
of
the
President
of of
of
signature)
Article
299(1)
,
of
India/Governor
of
presence
of
2.
Name and Designation
..Strike out which is not applicable.
1. Ins. by G.S.R.962 (E),dated 30th December,1976.
of the Officer
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