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, 1956;

(aa) authorised officer means an officer authorised by the Central Government under clause (b) of sub-section (4) of Section 8;

(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;

(cc) prescribed authority means the authority empowered by the Central Government under sub-section (2) of Section 9, or the authority prescribed by a 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. (1) 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 case of a Hindu undivided family, by the Karta or manager of the family, or, in the case of a company by a director, managing agent or principal officer thereof, or, in the case of a Government, by an officer duly authorised by that Government, or, in the case of any other association of individuals, by the principal officer managing the business, and

(b) verified in the manner provided in the said Form A .

(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 case be 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.

(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 (2), and such fee may be paid in the form of court-fee stamps affixed to such application.

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 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.

(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-section (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 such certificate.

7. (1) Where a dealer desires the certificates of registration granted to him under these rules to the 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.

(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.

8. (1) Where the certificates 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 on payment of a fee of 3[rupees five] obtain a duplicate copy of such certificate.

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

9. (1) 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 copies thereof, if any, granted to him, for having 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 sub-section.

11. (1) 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.

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

Provided that Form C in force before the commencement4 of the Central Sales Tax (Registration and Turnover) (Amendment) Rules, 1974, or before the commencement5 of the Central Sales Tax (Registration and Turnover) (Amendment) Rules, 1976, may also be used up to the 31st December, 19806 with suitable modifications:

7[* * *]

8[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.]

(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 in Form G to the notified authority from whom the said form was obtained, for such sum as the said authority may, having, regard 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:

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 declaration so lost.

(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 of the Government, as the case may be, on all the three portions of such form or certificate,

I hereby declare that this is the duplicate of the declaration form/certificate No . signed on and issued to who is a registered dealer of (State) and whose registration certificate number is .

(4) The certificate referred to in sub-section (2) of Section 6 shall be in Form E-I or Form E-II as the case may be.

(5) The declaration referred to in sub-section (1) of Section 6-A shall be in Form F :

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 for 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, 19809 with suitable modifications.

(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, as the case may be, the transferee in the State in which the goods covered by such form are delivered.

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.

10[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.]

(8) (a) The person referred to in clause (a) of sub-rule (1) of Rule 3 shall alone by competent to sign the declaration in Form C or Form F or the certificate in Form E-I or Form E-II :

Provided that where such person is a proprietor of any business 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:

Provided further that in the case of a company, 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 by the Board of Directors of the company, to authenticate any document on behalf of such company.

(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) 11[(a)] The provisions of 12[13[* * *] 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 .

14[(b) The provisions of the second and third proviso to sub-rule (1) shall with necessary modifications, apply to certificates in Form E-1 or Form E-II .]

15[(10) 16[(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 assessment by the first assessing authority.

(b) The provisions the rules framed by the respective State Governments under sub-sections (3), (4) and (5) of Section 13 relating to the 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 in so far as they apply to declaration in Form C prescribed under these rules shall mutatis mutandis apply to certificate in Form H .]

17[(11) The declaration referred to in sub-section (8) of Section 8 of the Act, shall be in Form 1.]

18(11-A). 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 assessment by the first assessing authority.]

13. The goods referred to in clause (b) of sub-section (3) of Section 8 which a registered dealer may purchase, shall be goods intended for use by him as raw materials, processing materials, machinery, plant, equipment, tools, stores, spare parts, accessories, fuel, or lubricants, in the manufacture or processing of goods for sales or in mining, or in the generation or distribution of electricity or any other form of power.

14. 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.

19[Form A

(See Rule 3)

To,20

I .son of .on behalf of the dealer, carrying on the business known as21 ..within the State of22 ..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 the 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) 23[The business in:

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 members of24

(10) We keep our accounts in .. language and script.

25(11) Name(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.

(12) Business in 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 the27 .. calendar and for purposes of accounts our year runs from the (English date)28 .. day of (Indian date)29 . 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.30

31(16) The following goods or classes of goods are purchased by the dealer in the course of inter-State trade or commerce for

32(a) resale ..

(b) use in the manufacture or processing of goods for sale ..

(c) use in mining

(d) use in the generation or distribution of electricity or any other form of power;

(e) used 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.

Name of the Applicant in full

Signature

Status in relation to the dealer

Date

33[Form B

[See Rule 6(1)]

No .(Central)

This is to certify that34 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:

wholly35

mainly

partly

partly

partly

36The 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 those goods 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:

37(a) for resale;

38(b) for use in the manufacture or processing of goods for sale;

39(c) for use in mining;

40(d) for use in the generation or distribution of electricity or any other form of power.

41(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 dealers' year for the purpose of accounts runs from .day of . to the day of .

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 of registration:

(1)

(2)

(3)

This certificate is valid from .. until cancelled.

Signed

(Notified authority)

Date

(Seal)

42[Form C

43[Form D

44[Form E-I

48[Form E-II

(The form is in triplicate, but in exactly the same form, except for the Note below each foil, for which see below)

(Form of declaration to be issued by the transferee)

[See Rule 12(5)]

Serial No .

Name of the issuing State ..

Office of issue .

Name and address of the person to whom issued along with his Registration Certificate No ..

Date from which registration is valid .

Seal of the issuing authority

To

______________Transferor

Registration Certificate No.

of the Transferor

Certified that the goods transferred to me/us as per details below have been received and duly accounted for:

Description of the goods sent

Quantity or weight .

Value of the goods .

Number and date of invoice or challan or any other document under which goods are sent .

Name of Railway, Steamer or Ferry Station or Air Port or Post Office or Road Transport Company's Office where the goods were despatched

No. and date of Railway Receipt or Postal Receipt or Goods Receipt with trip-sheet of lorry or any other documents indicating the means of transport

Date on which delivery was taken by the transferee

The above statements are true to the best of my knowledge and belief.

Signature

(Name of the person signing the

declaration)

*(Status of the person signing the

declaration in relation to the

transferee)

*(Signature of the person signing

the declaration in relation to the

transferor)

Date .

*Strike out whichever is not applicable.

Note. (On the counterfoil)

(To be retained by the transferee)

(On the duplicate)

(To be retained by the transferor)

(On the original)

[To be furnished to the assessing authority in accordance with rules framed under Section 13(4)(e)].

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

KNOW ALL MEN BY THESE PRESENTS THAT *I .. s/o .., registered dealcer under the Central Sales Tax Act, 1956 under Registration No ., dated .in the State of ./*We M/s . /*a firm/*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) *is/*are held and firmly bound into the President of India/Governor of .. (hereinafter called the Government) in the sum of [Rupees (in words) ] well and truly to be paid to the Government on demand and without demur for which payment to be well and truly made *I bind myself and my heirs, executors, administrators, legal representatives and assigns/*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 one thousand nine hundred and .

WHEREAS sub-rule (2) of Rule 12 of the Central Sales Tax (Registration and 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 *purchasing dealer/*selling dealer.

AND WHEREAS the Obligor has lost the declaration in *Form C/*Form F/*the certificate in *Form E I/*Form EII, bearing No . *which was blank/*duly completed, and was issued to him by .. (name and designation of the authority) *which was issued to him by .. (name and designation of the authority) and sent to (selling dealer) ../*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 ):

NOW the condition 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 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 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 forbearance, 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 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 present.

IN WITNESS WHEREOF the Obligor *has set his hand/*has caused these presents executed by its authorised representatives, on the day, month any 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 . In presence of

1.

2.

.

Name and Designation of the Officer.

*Strike out which is not applicable.

[The form is in triplicate, identical except for the note at the bottom, for which see below.]

[Form H]52

[See Rule 12(10)]

To

.

(Name and complete address of the seller)

Sales tax registration number of the seller

(a) under the relevant State sales tax law ..

(b) under the Central Sales Tax Act, 1956 .

Certificate I. Certified that the goods [the particulars whereof have been specified in items (1) and (2) of the Schedule below] supplied in pursuance of our purchase order No .., dated purchased from you as per bill/cash memo/challan No , dated for Rs . have been sold by me/us, in the course of export out of the territory of India, as per details given in the items (3) to (6) of the said Schedule and that the said goods were purchased from you by me/us after, and for the purpose of complying with, the agreement or order No .., dated for or in relation to such export.

Certificate II. It is further certified that non-liability to tax under the Central Sales Tax Act, 1956 in respect of goods referred to in Certificate I has not been claimed from any other person and no other certificate for such non-liability has been issued to any other person in India in respect of those goods.

Certificate III. It is further certified that in case the goods covered by this certificate are re-imported into India by me/us after their export, I/we undertake to inform the sales tax authority of the person to whom this certificate has been supplied, about the fact of such re-import within a period of one month from the date of re-import of the said goods into India.

A Particulars of goods

(1) Description of goods.

(2) Quantity of goods.

B Details regarding export

(3) Name of airport, seaport or land customs station through which the goods have been exported.

(4) Name of the airlines/ship/railway/goods vehicle or other means of transport through which the export has taken place.

(5) Number and date of air consignment note/bill of lading/railway receipt or goods vehicle record or postal receipt or any other document in proof of export of goods across the customs frontier of India (certified copy of such air consignment note/bill of lading/railway receipt/goods vehicle record/postal receipt/other document to be enclosed).

(6) Description quantity/weight and value of the goods exported under the document referred to in item (5) above.

The above statements are true to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature with date .

Name of the person signing the certificate .

Status of the person signing the certificate in relation to the exporter .

Note. To be retained by the exporter (In counterfoil).

To be retained by the dealer selling goods to the exporter (In duplicate).

To be furnished to the prescribed authority in accordance with the rules made by the State Government under Section 13 (In original).

1. These rules were published under SRO 644, dated 28th February, 1957, published in Gazette Extraordinary of the same date, (1957) 8 STC (J) 58.

2. Subs. for Rs. 5 by GSR 395(E), dated 14-4-1987 (w.e.f. 14-4-1987).

3. Subs. for two rupees by GSR 395(E), dt. 14-4-1987 (w.e.f. 14-4-1987).

4. 1-2-1974.

5. 30-12-1976.

6. GSR 721(E), dated Dec. 29, 1979.

7. Second proviso omitted by GSR 695(E), dt. 20-11-1998 (w.e.f. 20-11-1998).

8. Subs. for the existing second and third provisos by GSR 588(E), dt. 16-9-2005 (w.e.f. 1-10-2005).

9. GSR 721(E), dt. Dec. 29, 1979.

10. Subs. by GSR 588(E), dt. 16-9-2005 (w.e.f. 1-10-2005).

11. Existing provision renumbered as clause (a) and clause (b) inserted by GSR 395(E), dt. 14-4-1987 (w.e.f. 14-4-1987).

12. Subs. by GSR 640, dt. 23-4-1979 (w.e.f. 28-4-1979).

13. Words the second and the third provisos to sub-rule (1) omitted by GSR 395(E), dt. 14-4-1987 (w.e.f. 14-4-1987).

14. Subs. by GSR 640, dt. 23-4-1979 (w.e.f. 28-4-1979).

15. Ins. by GSR 762(E), dt. 17th December, 1977.

16. Subs. by GSR 469(E), dt. 14-7-2005 (w.e.f. 14-7-2005).

17. Subs. by GSR 374(E), dt. 7-6-2005 (w.e.f. 7-6-2005).

18. Ins. by GSR 469(E), dt. 14-7-2005 (w.e.f. 14-7-2005).

19. As amended by GSR 896, dt. 23-9-1958; GSR 1059, dt. 29-10-1959; GSR 26(E), dt. 1-2-1974.

20. Here enter the authority specified in the general or special order issued by the Central Government under Section 7(1) of the Act.

21. Here enter the name and style under which the business is carried on.

22. Here enter the name of the State in which the application for registration is made.

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

24. Here enter the name of the Chamber of Commerce, Trade Association or commercial body, of which the dealer is a member.

25. To be filled in if the applicant is not a company.

26. Signature of each of the persons concerned should be obtained and attested.

27. Enter here English, Bengali, Fasli, Hijra, Marwari or other calendar followed.

28. 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.

29. 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.

30. Strike out portion or paragraph whichever is not applicable.

31. Here enter the name of the goods or classes of goods against each category.

32. Strike out portion or paragraph whichever is not applicable.

33. As amended by GSR 896, dt. 23-9-1958 (see under Rule 1).

34. Here enter the name and style under which the business is carried on.

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

36. Subs. by GSR 896, dated 23rd September, 1958.

37. Strike out whichever is not applicable.

38. Strike out whichever is not applicable.

39. Strike out whichever is not applicable.

40. Strike out whichever is not applicable.

41. Strike out whichever is not applicable.

42. Ins. by GSR 896, dated 23-2-1958 (see under Rule 1).

43. Ins. by GSR 896, dated 23-2-1958 (see under Rule 1).

44. Ins. by GSR 896, dated 23-9-1958 (under Rule 1) and amended by GSR 8(33) ST/59, dated 27-11-1959.

45. Ins. by GSR 395(E), dated 14-4-1987 w.e.f. 14-4-1987.

46. Ins. by GSR 395(E), dated 14-4-1987 w.e.f. 14-4-1987.

47. Ins. by GSR 395(E), dated 14-4-1987 w.e.f. 14-4-1987.

48. Ins. by GSR 896, dated 23-9-1958. (See under Rule 1)

49. Clause (c) substituted by Noti. 8(33) ST/59, dated 27-11-1959.

50. Clause (c) substituted by Noti. 8(33) ST/59, dated 27-11-1959.

51. Clause (c) substituted by Noti. 8(33) ST/59, dated 27-11-1959.

52. Ins. by GSR 762(E), dt. 17th December, 1977.

53. Subs. by GSR 374(E), dt. 7-6-2005 (w.e.f. 7-6-2005).

54. Ins. by GSR 469(E), dt. 14-7-2005 (w.e.f. 14-7-2005).