40 (1) Transport memo referred to in sub-section (4) of section 21 shall be in Form XXI and blank forms shall be issued to a registered dealer by his assessing authority.

(2) A registered dealer who requires blank Form XXI for use by him shall apply to his assessing authority for the issue of Blank Forms.

(3) No blank form shall be issued by the assessing authority except on payment of a fee at the rate of five rupees per form. The application shall be signed by one of the persons mentioned in sub-rule (6) of rule 32.

(4) If the assessing authority is satisfied that the demand of the dealer for blank forms is genuine and reasonable, he may issue such number of forms, as he deems fit. No form shall be issued unless the dealer has rendered an account of all such forms obtained earlier.

(5) If the fee paid is more than the fee payable for the forms issued, the balance shall remain to the credit of the dealer to be adjusted against future issue of the forms to him.

(6) Where any registered dealer consigns or delivers any goods or class of goods specified or notified exceeding quantity, value or measure notified under sub-section (4) of section 21 shall, after filling necessary columns on the Original Copy of Form XXI deliver such copy to the person to whom goods are delivered for transportation to the business place of the consignee dealer.

(7) Dealer shall fill the form and punch the required box covering the minimum value of goods and it shall be carried along with the goods.

(8) Dealer shall keep the account of all blank forms received from his assessing authority and forms used by him in Form XXII and shall retain its remaining portion and give the details of use of such forms to the assessing authority as and when asked by him.

(9) Owner or person in-charge of the vehicle shall duly fill and deliver the form, to the purchasing dealer at the time of delivery of the goods.

(10) The purchasing dealer shall retain the used form safely till the completion of assessment proceedings and shall produce as and when demanded by the assessing authority.

(11) Every form obtained under sub-rule (4) shall be kept by the registered dealer in safe custody. He shall be personally liable for the loss, destruction or theft of any such form and the loss to the Government revenue, if any, resulting directly or indirectly from such loss, destruction or theft.

(12) The registered dealer shall forthwith surrender all unused forms remaining in stock with him at the time of discontinuance of his business or on the cancellation of his registration certificate, as the case may be.

(13) The Commissioner may, by notification in the Gazette, declare that forms of a particulars series, design or colour shall be deemed obsolete and invalid with effect from such date as he may specify, and may in their place substitute new forms of fresh series, design or colour.

(14) Where a notification is issued under sub-rule (13), all registered dealers shall on or before the date with effect from which the forms are so declared obsolete and invalid, surrender to the Assessing authority all unused forms declared obsolete and invalid which may be in their possession and obtain in exchange such new forms as may be substituted in place thereof:

Provided that new forms shall not be issued to a dealer until he has rendered account of the forms previously issued to him and until he has returned the balance, if any, to his assessing authority.

(15) No registered dealer shall issue any form except a form obtained by him from his assessing authority and not declared obsolete or invalid under the provisions of subrule (13).

(16) Goods referred to in sub-section (4) of section 21, shall be the goods or class of goods as may be specified in the notification issued by the State Government on the recommendation of the Commissioner.