THE CENTRAL SALES TAX (REGISTRATION AND TURNOVER) RULES, 19571comtax.up.nic.in/Comtaxtrg/PDF/CST Registration and turnover Rules… · THE CENTRAL SALES TAX (REGISTRATION AND TURNOVER)

THE CENTRAL SALES TAX (REGISTRATION AND

TURNOVER) RULES, 19571

In exercise of the powers conferred by sub-section (1) of section 13 of the CentralSales Tax Act, 1956 (74 of 1956), the Central Government hereby makes the followingrules, namely:-

1. These rules may be called the Central Sales Tax (Registration andTurnover) 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 CentralGovernment under clause (b) of sub~section (4) of section 8;]

3[(aaa) 'company' means a company as defined in section 3 of the CompaniesAct, 1956 (1 of 1956) and includes a foreign company within themeaning 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 CentralGovernment under 4[sub-section (2) of section 9J, or the authorityprescribed 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 adealer keeps a stock of goods for sale.

3. Certificate of registration.-(l) An application for registration undersection 7 shall be made by a dealer to the notified authority in Form A and shallbe-

(a} signed by the proprietor of the business, or, in the case of a firm, byone of its partners, or, in the case of a Hindu undivided family, by thekarta or manager of the family, or, in the case of a company by adirect~ , 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 principalofficer anaging the business, and

(b) verified in the manner provided in the said form.

1. Vide S.R.O. 644, ~ ted 28th February, 1957, published in Gazette of India, Extra., Pt. II,

Sec. 3, dated 28th February, 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

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, heshall make a single application in respect of all such places, name in suchapplication one of such places as the principal place of business for the purposesof these rules and submit such application to the notified authority specified inrespect of the principal place of business so named:

Provided that any place so named shall not in any case be different from theplace, if any, declared by him to be the principal place of business, by whatevername called, under the general sales tax law of the State.

4. (1) An application for registration under sub-section (1) of section 7 shallbe made not later than thirty days from the date on which the dealer becomesliable to pay tax under the Act.

(2) An application for registration under sub-section (2) of section 7 may bemade at any time after the commencement of the Act.

1[(3) A fee of 2[rupees twenty-five] shall be payable in respect of everyapplication for registration under sub-rule (1) or sub-rule (P) and such fee maybe paid in the form of court-fee stamps/local revenue stamps (for UnionTerritory of Goa, Daman and Diu.)]

5. (1) When the notified authority is satisfied, after making such enquiry asit thinks necessary, that the particulars contained in the application are correctand complete l[and the fee referred to in sub-rule (3) of rule 4 has been paid], itshall register the dealer and grant him a certificate of registration in Form 'B' andalso a copy of such certificate for every place of business within the State otherthan the principal place of business mentioned therein.

1[(2) When the said authority is not satisfied that the particulars contained inthe 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 berecorded in writing:

Provided that before the application is rejected, the applicant shall be givenan opportunity of being heard in the matter and, as the case may be, or correctingand 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 copyof such certificate granted under the said sub-rule shall be kept at every place ofbusiness within the State other than the principal place of business, mentioned incertificate.

7. (1) Where a dealer desires the certificates of registration granted to himunder these rules to be amended, he shall submit an application for this purposeto the notified authority setting out the specific matters in respect of which hedesires such amendment and the reasons therefor, together with the certificate ofregistration and the copies thereof, if any, granted to him; and such authoritymay, if satisfied with the reasons given, make such amendments as it thinksnecessary, in the certificate of registration and the copies thereof, if any, grantedto 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 certificateand copies thereof, as, they apply in relation to the original certificate and copiesthereof.

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 thenotified authority and payment of a fee of 2[rupees five] obtain a duplicate copyof such certificate.

3[(2) The fee payable under sub-rule (1) shall be paid in the form of court-feestamps.]

3[9. Amendment or cancellation of certificate of registration.-'-(l) A notifiedauthority shall, before amending or cancelling, as the case may be, the certificateof registration of a dealer under sub-section (4) of section 7 give him anopportunity of being heard in the matter.

(2) If the certificate of registration is proposed to be amended, the dealer shallforthwith produce to the notified authority the certificate of registration and thecopies thereof, if any, granted to him, for haying them amended.

(3) If the certificate of registration is cancelled, the dealer shall forthwithsurrender to the notified authority the certificate of registration and the copiesthereof, if any granted to him.]

10. If any dealer desires to apply under sub-section (5) of section 7 for thecancellation of his registration, he shall submit within the time specified in thatsub-section to the notified authority an application in that behalf together withthe certificate of registration and copies thereof, if any, granted to him; and suchapplication shall be dealt with in accordance with the provisions of that sub-section.

11. Determination of turnover.-(l) The period of turnover in relation to anydealer liable to pay tax under this Act shall be the same as the period in respectof which he is liable to submit returns under the general sales tax law of theappropriate State:

Provided that in relation to a dealer who is not liable to submit returns underthe general sales tax law of the appropriate State, the period of turnover shall bea quarter ending on the 30th June, 30th September, 31st December and 31stMarch, as the case may be, in a financial year.

4[12. (1) The declaration and the certificate referred to in sub-section (4) ofsection 8 shall be in Forms C and D respectively:

5[Provided that Form C in force before the commencement of the CentralSales Tax (Registration and Turnover) (Amendment) Rules, 1974, or before thecommencement 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. Subs. by S.R.O. 3613;, d~ted 16th Novemb~, 1957.2. Subs. by G.S.R. 395 (E), dated 14th April, 1987. .!

3. Ins. by S.R.O. 896, dated 23rd September, 1957 (w.e.f. 1-10-1958).

4. Subs. by S.R.O. 896, dated 23rd September, 1957 (w.e.f. 1-10-1958).

5. Subs. by G.S.R. 962 (E), dated 30th December, 1976.

6. Subs. by G.S.R. 603 (E), dated 30th December, 1977.

Rule 12] The Central Sales Tax (Registration and Turnover) Rules, 1957 37

1[***]2[Provided further that a single declaration may cover all transactions of sale,

which take place in a quarter of a 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 quarters in a financial year or of different

financial years, it shall be necessary to furnish a separate declaration or certificate

in respect of goods delivered in each quarter of a financial year.]

3[(2) Where a blank or duly completed form of declaration is lost, whether

such loss occurs while it is in the custody of the purchasing dealer or in transit

to the selling dealer, the purchasing dealer shall furnish in respect of every such

form so lost an indemnity bond 3[in Form G] to the notified authority from whom

the said form was obtained, for such sum as the said authority may havingregard to the circumstances of the case, fix. Such indemnity bond shall be

furnished by the selling dealer to the notified authority of his State if a duly

completed form of declaration received by him is lost, whether such loss occurs

while it is in his custody or while it is in transit to the notified authority of his

State:]4[Provided that where more than one form of declaration is lost, the

purchasing dealer or the selling dealer, as the case may be, may furnish one such

indemnity bond to cover all the forms of declarations so lost.]

3[(3) Where a declaration form furnished by the dealer purchasing the goods

or the certificate furnished by the Government has been lost, the dealer selling

the goods, may demand from the dealer who purchased the goods or, as the case

may be, from the Government, which purchased the goods, a duplicate of such

form or certificate, and the same shall be furnished with the following declaration

recorded in red ink and signed by the dealer or authorised officer or the

Government, as the case may be, on all the three portions of s~ form or

certificate:-"1 hereby declare that this is the duplicate of the declaration form/

certificate No signed on and issued to who is registered dealer of (State) and whose registration

certificate number is "]5[(4) The certificate referred to in sub-section (2) of section 6 shall be in Form

E 1 or Form E II, as the case may be.] ,

6[(5) The declaration referred to in sub-section (1) of section 6A shall 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 separatedeclaration 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 see S.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 (Registration and 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 furmaking the entries, the particulars specified in Form 'F' may be given in separateannexures attached to that form so long as it is indicated in the form that theannexures form part thereof and every such annexure is also signed by theperson signing the declaration in Form F:

Provided further that Form F in force /before the commencement of theCentral Sales Tax (Registration and Turnover) (Second Amendment) Rules, 1973may continue to be used up to 31st day of December, 2[1980] with suitablemodifications. ]

3[(6) Form C referred to in sub-rule (1) or, as the case may be, Form F referredto in sub-rule (5), shall be the one obtained by the purchasing dealer or, ~ thecase may be, the transferee in the State in which the goods covered by such formare delivered.]

4[Explanation.-Where, by reason of the purchasing dealer not beingregistered under section 7 in the State in which the goods covered by Form Creferred to in sub-rule (1) are delivered, he is not able to obtain the said form inthat State, Form C may be the one obtained by him in the State in which he isregistered under the said section.]

5[(7) The declaration in Form C or Form F or the certificate in Form E-I orForm E-II shall be furnished to the prescribed authority within three months afterthe end of the period to which the declaration or the certificate relates:

Provided that if the prescribed authority is satisfied that the personconcerned was prevented by sufficient cause from furnishing such declaration orcertificate within the aforesaid time, that authority may allow such declaration orcertificate 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 shallalone be competent to sign the declaration in Form C or Form F or the certificatein Form E I or Form Ell]:

6[Provided that where such person is a proprietor of any Qusiness or apartner of a firm or a karta or manager of a Hindu Undivided Family, any otherperson authorised by him in writing may also sign such declaration orcertificate: ]

l[Provided further that in the case of a company 7[such declaration orcertificate] can also be signed by any other officer of the company authorisedunder the Memorandum or Articles of Association of the company or under anyother special or general resolution of the company or under a resolution passed

1. Ins. by G.S.R. 519(E), dated 13th December, 1973.2. Subs. by Notification No. F. 28/53/73 ST, dated 1st February, 1974.3. Ins. by G.S.R. 56(E), dated 9th February, 1973 (w.e.f. 1-4-1973).4. Ins. by G.S.R. 26(E), dated 1st February, 1974.5. Subs. by G.S.R. 588(E), dated 16th September, 2005 (w.e.f. 1-10-2005).6. Subs. by G.S.R. 26(E), dated 1st February, 1974.7. Ins. by S.R.O. 896, dated 23rd September, 1958 (w.e.f. 1-10-1958).

Rule 12] The Central Sales Tax (Registration and Turnover) Rules, 1957 39

by the Board of Directors of the company, to authenticate any document onbehalf of such company.]

1[(b) Such person shall signify on such declaration or certificate his status andshall make a verification in the manner provided in such declaration orcertificate.]

(9) 2[(a)] The provisions of 3[***] sub-rule (2) and sub-rule (3) shall, withnecessary modifications, apply to the declaration in Form F or the certificate inForm 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 inForm H and shall be furnished to the prescribed authority upto the time ofassessment by 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 whomand the conditions subject to which any form of certificate in Form H may beobtained, the manner in which such form shall be kept in custody and recordsrelating thereto maintained and the manner in which any such forms may beused and any such certificate may be furnished insofar as they apply todeclaration in Form C prescribed under these rules shall mutatis mutandis applyto 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 inForm J and shall be furnished to the prescribed authority upto the time ofassessment by the first assessing authority.]

1[(12) If any person commits a breach of any of these rules, he shall bepunishable with fine which may extend to five hundred rupees and when theoffence is a continuing offence, with a daily fine which may extend to fifty rupeesfor every day during which the offence continues.]

1. Ins. by G.S.R. 56 (E), dated 9th February, 1973 (w.e.f. 1-4-1973).2. Renumbered by G.S.R. 395 (E), dated 14th April, 1987.3. Omitted by G.S.R. 640, dated 23rd April, 1979.4. Ins. by G.S.R. 395 (E), dated 14th April, 1987.5. Subs. by G.S.R. 469 (E), dated 14th July, 2005 "Prescription of goods for certain purposes.-(a) A

dealer may in support of his claim that he is not liable to pay tax under this Act in respectof any sale of goods on the ground that the sale of such goods is a sale in the course of exportof these goods out of the territory of India within the meaning of sub-section (3) of section5, furnish to the prescribed authority a certificate in Form H duly filled and signed by theexporter 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 inthe course of inter-State trade or commerce to a registered dealer under sub-section (6) orunder sub-section (8) of section 8 or under sub-section (1) of section 5 of the Central Sales TaxAct, 1956 read with section 76A of the Customs Act, 1962 (52 of 1962), shall furnish adeclaration for the purposes of sub-section (8) of the said section 8 in Form I dulycountersigned and certified by the Authority specified by the Central Government authorisingthe establishment of the unit in the Special Economic Zone (notified under section 76A of theCustoms Act, 1962 (52 of 1962) that the sale of goods is for the purpose of establishing a unitin 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

(See rule 3)APPLICATION FOR REGISTRATION UNDER SECTION 7(1)/7(2) OF

THE CENTRAL SALES TAX ACT, 1956

ro

I, """""""""""""""""""""""""'" son of ,""""""""""""""""""""""""""" on behalf ofthe 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 theCentral Sales Tax Act, 1956, and give the following particulars for this purpose:-

1. Name of the person deemed to be the Managerin relation to ihe business of the dealer in thesaid State.

2. Status or relationship of the person who makesthis application. (e.g., manager, partner,proprietor, director, officer-in-charge of theGovernment business).

3. Name of the principal place of business in thesaid State and address thereof.

4. Name(s) of the other place(s) in the said State inwhich business is carried on and address ofevery such place.

5. Complete list of the warehouses in the saidState in which the goods relating to thebusiness are warehoused and address of everysuch warehouse.

6. List of the places of business in each of theother States together with the address of everysuch place (if separate application forregistration has been made, or separateregistration obtained under the Central SalesTax, Act, 1956 in respect of any such place ofbusiness, particulars thereof should be given indetail).

7. The business is:-

wholly

mainly

partly

partly

partly8. Particulars relating to registration, licence,

permission, etc., issued under any law for thetime being in force, of the dealer.

9. We are member of *

Form A] The Central Sales Tax (Registration and Turnover) Rules, 1957 41

SI Name Father's/No. in full Husband's

name

Extent ofinterest in

the business

10. We keep our accounts in language and script.

11. tName(s) and address(es) of the proprietor ofthe business/partners of the business/allpersons having any interest in the businesstogether with their age, father's name, etc.

Present Permanent Signature"address address

Age Signature and

address of witness

attesting signaturein colS""

2 3 4 5 6' 7 8 9

12. Business in the respect of which this application

is made, was first started on 13. The first sale in the course of inter-State trade

was effected on 14. We observe the $ calendar and for

purposes of accounts our year runs from the

(English date)# day of (Indian

date)# day of to the English date/

Indian date day of 15. We make up our accounts of sales to date at the

end of every month/quarter/half year/year.1[16.

The following goods or classes of goods are

purchased by the dealer in the course of inter-

State trade or commerce for-

(a) resale (b) use in the manufacture or process of goods

for sale (c) use in mining ..."'...'.'." (d) use in the generation or distribJ.ltion of

electricity or any other form of power.

(e) use in the packing of goods for sale/resale.]

17. We manufacture, process, or extract in mining

the following classes of goods or generate or

distribute the following form of power,

namely:-

18. The above statements are true to the best of my

knowledge and belief.

1. Subs. by S.R.O. 896, dated 23rd September, 1958 (w.e.f. 1-10-1958).

42 [Form AThe Central Sales Tax (Registration and Turnover) Rules, 1957

Name of the Applicant in full,

Signature Status in relation to the dealer

.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 REGISTRATIONNo. ;. (Central)

This is to certify that whose principal place of business within the Stateof 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

partlyl[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 ofinter-State trade to the dealer shall be taxable at the rate specified in that sub-sectionsubject 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 or distribution of electricity or any otherform of power

(e) for use in the packing of goods for sale/resale.

The dealer manufactures, processes, or extracts in mining the following classes ofgoods or generates or distributes the following form of power, namely:-

The dealer's year for the purpose of accounts runs fromday of

day of to the

,1, Subs. by S.R.O. 896, dated 23rd September, 1958 (w.e.f. i-lb~1958).

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 asstated below:

(a) in the State of registration

(b) in other States.

The dealer keeps warehouses at the following places within the State ofregistration:-

(1)

(2)

(3)ThIs certificate is valid from 1llntil cancelled

Signed (Notified authority)

Date (Seal)

Enter here whether business is wholly agriculture, horticulture, mining, manufacturing,wholesale distribution, retail distribution, contracting or catering, etc., or any combination oftwo or more of them.

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55

56 The Central Sales Tax (Registration and Turnover) Rules, 1957 [Form G

FORM G

FORM OF INDEMNITY BOND

[See rule 12 (2) and 12 (9)]

KNOW ALL MEN BY THESE PRESENTS THAT 1[1, sl 0 ., , registered 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 IGovernor of , (hereinafter called the

Government) in the sum of (Rupees :.) well and truly to

be paid to the Government on demand (in words)

and without demur for which payment to be well and truly made 1[1 bind myself and my

heirs, executors, administrators, legal representatives and assignsl l[we bind ourselves

our successors and assigns and the persons for the time being having control over our

assets and affairs],

Signed this day of two thousand WHEREAS sub-rule (2) of rule 12 of the Central Sales Tax (Registration & 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 be also a selling dealer each to furnish an

indemnity bond to, in the case of purchasing dealer, the notified authority from whom

the said form was obtained and in the case of a selling dealer, the notified authority of

his State.

AND WHEREAS the Obligor herein is such l[purchasing] dealer I l[selling] dealer.

AND WHEREAS the Obligor has lost the declaration in l[Form C I Form F I the

certificate in Form E II Form E II], bearing No. l[which was blank I duly

completed], and was issued to him by (name and 'designation of the

authority) 1which was issued to him by (name and designation

of the authority)] and sent to , (selling dealer) I l[received by him from

, (name of the purchasing dealer)] and sent to

(notified authority of the selling dealer's State) in respect of

the goods mentioned below (hereinafter referred to as the 'Form'.

51.

M,

NOW the conditions of the above written bond or obligation is such that the Obligorshall in the event of a loss suffered by the Government (in respect of which the decisionof the Government or the authority appointed for the purpose shall be final and bindingon the Obligor) as a result of the misuse of the Form, pay to the Government on demandand without ,demur the said sum of Rs. (Rupees """""".,.""."""."""""""",(in words) and shall otherwise indemnify and keep the Government harmless andindemnified 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.

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 ofno effect but otherwise shall remain in full force, effect and virtue. The obligor furtherundertakes to mortgage/charge the properties specified in the Schedule hereunderwritten by execution of proper deed of mortgage/charge for the payment of the said sum1 [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 Obligorhereunder shall not be impaired or / discharged by reason of any .for~earance, act oromission of the Government or for any time being granted or indulgence shown by theGovernment, or by reason of any change in the l[constitution of- the Obligor in caseswhere 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] presentsexecuted 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 signature)

Accepted for and on behalf of the President of India/Governor of , by name and designation of the Officer duly authorised in pursuance of Article 299(1) of

the Constitution, to accept the bond for and on behalf of the President of India/Governor

of

[n

presence of

2.

Name and Designation of the Officer

..Strike out which is not applicable.

1. Ins. by G.S.R. 962 (E), dated 30th December, 1976.

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