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What's New FILING OF FORM DIR-3-EKYC BY 31st AUGUST. PENALTY OF RS. 5000/- AFTER DUE DATE      Due Dates For the Month of January 2019      CBDT extends due date for filing of Income Tax Returns & audit reports from 30th Sept,2018 to 15th Oct, 2018     
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75. Procedure for obtaining and keeping record of the declaration form 49 M.P. VAT RULES


75. Procedure for obtaining and keeping record of the declaration form 49

    (1)   A registered dealer, shall obtain, blank declaration form 49 from the appropriate Commercial Tax Officer or any other officer as may be authorized by the Commissioner in this behalf. The counterfoil of the declaration forms shall be maintained by the dealer for a period of five years or such other period as may be specified by the Commissioner.
    (2) (a) The blank declaration form referred to in sub-rule (1) shall be in any color determined by the Commissioner and shall be available in book form, each book containing fifty or one hundred of such forms in triplicate and may be obtained from the authority mentioned in sub-rule (1) on payment of a fee of rupee two per form.
      (b) For obtaining the declaration forms referred to in sub-rule (1), every registered dealer shall apply in writing in form 55 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 bona fide use of such forms issued to the applicant on previous occasions and the bona fide nature of his requirement of forms on the present occasion.
      (c) The application in Form 55 shall be accompanied by a copy of the treasury receipted challan in form 26 in respect of the fee payable therefor under clause (a).
      Provided that where the fee payable does not exceed rupees two hundred at any one time, the payment may be made in cash in the office of the appropriate Commercial Tax Officer;
      (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 before the end of next working day to the dealer on furnishing an acknowledgment 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 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 has applied for, he may issue such forms in such lesser number as, in his opinion, would satisfy the reasonable requirements of the applicant.
      Provided that the new forms shall not be issued to a dealer until he has rendered account of the old forms lying with him and returned the balance, if any, in his hand to the appropriate Commercial Tax Officer.
      (g) 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 further issue or may be refunded to him on making an application by him.
(3)   Every such registered dealer to whom declaration in form 55 is issued shall maintain in a register in form 56 a true and correct account of every such from. If any such form is lost, destroyed or stolen, the dealer shall report the fact to the said authority immediately, shall make appropriate entries in the remarks column of the register in form 56and take such other steps to issue public notice of the loss, destruction or theft.
(4)  Where a declaration form either blank or duly completed is lost while it is in his custody before dispatch or lost in transit the dealer shall, besides taking action prescribed under sub-rule (3) furnish to the said authority, from whom the said forms were obtained, a reasonable security by way of an indemnity bond in form 57 separately for each form so lost, against any possible misuse of the said form.
(5)  The said authority shall, from time to time, publish in the official Gazette the particulars of the declaration form in respect of which a report is received under sub-rule (3).
(6)   Any unused declaration forms remaining in stock on the date of closure of business or on the date of making an application for cancellation of his registration certificate or on the date his registration certificate is cancelled otherwise, as the case may be, shall be surrendered to the issuing authority by such dealer within seven days of such date.
(7)   The Commercial Tax Commissioner may, by notification, declare that declaration forms of a particulars series, design or colour shall be deemed as obsolete and invalid with effect from such date as may be specified in the notification.
 (8) When a notification declaring forms of a particular series, design or color as obsolete and invalid is published under sub-rule (7), all registered dealers shall, on or before the date with effect from which the forms are declared as obsolete and invalid surrender to the appropriate Commercial Tax Officer all unused forms of that series, design or colour which may be in their possession and obtain in exchange such new forms as may be substituted for the forms declared obsolete and invalid.
(9)   The officer to whom the declaration forms are supplied for distribution to the registered dealers, shall keep them in safe custody and maintain a proper account thereof in a register in
form 58.
(10) The Commissioner, may from time to time, by order specify the procedure regarding printing and distribution of the declaration forms, issue of transit pass as required, presentation and collection of declaration forms, and other documents at the check post and proper functioning of the check post.
(11)  (a) in case of emergent purchases, a registered dealer shall make an application in writing along with form-49 in triplicate containing name and address of the selling dealer and particulars of the commodity to the Commercial Tax Officer.
(b) The Commercial Tax Officer shall record on the left hand corner of the duplicate and triplicate copy of the declaration " Allowed to fax / Valid upto..........(date after 7 days to be specified)" in hand writing with seal and signature and return these to the dealer after getting acknowledgement thereof.
(c)   The Commercial Tax Officer shall record on the original copy of the declaration " Allowed to fax / Used " in hand writing with seal and signature and file it in the assessment case of the dealer.
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