¹[3-A. Authority from which certificates referred in sub-section (2) of section 6 may be obtained and custody thereof.—

(1) The forms of certificate prescribed under sub-section (2) of section 6 may be obtained by a registered dealer, or any person duly authorised by him in writing, from the ³[Assessing Authority], but where such dealer has places of business within the jurisdiction of two or more. ³[Assessing Authority], he or the person authorised by him shall

1 Inserted by G. N. STR. 1558/G-1. dated 1 -10-1958.

2 Substituted by G. N. STR. 1564/1615-XIII, dated 3-11-1964.

3. These words were substituted for the words “sales tax officer” by G.N. CST-1399/CR-19/Tax-1, dated 10-11-2000

obtain such forms from each such ⁴[Assessing Authority] separately in respect of his place or places of business within the jurisdiction of that ⁴[Assessing Authority]:

Provided that, in the case of a registered dealer who has places of business within the jurisdiction of two or more Sale Tax Officer and has declared one of such places to be his Head Office and is permitted to file consolidated returns, he may obtain such forms from that ⁴[Assessing Authority] to whom the consolidated return is required to be furnished:]

¹[Provided further that, the ⁴[Assessing Authority] shall issue the forms of certificates referred to in sub-section (2A) of section 7 to the dealer, subject to the provisions of sub-section (3F) of section 7.]

(2) Such forms of certificates shall be kept by the dealer in his own custody or in the custody of any person duly authorised by him in writing, and such dealer shall be personally responsible for the loss, destruction or theft of any such form or forms or the loss of Government revenue, if any, resulting directly or indirectly from such theft or loss and the amount of such loss of Government revenue shall be recoverable from the dealer as an arrears of a land revenue.

(3) No selling dealer shall give nor shall a purchasing dealer accept, any declaration except in a form obtained by the selling dealer under sub-rule (1) and not declared obsolete or invalid by the ²[Commissioner] under the provisions of sub-rule (8) of rule 4-A.