THE CENTRAL SALES TAX (REGISTRATION AND

TURNOVER) RULES, 19571

In exerciseof the powers conferredby sub-section(1) of section13 of the Central
SalesTax Act, 1956 (74 of 1956), the Central Governmentherebymakesthefollowing
rules,namely:-
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, 195~ (74 of 1956);
2[(aa) 'authorised officer' means an officer authorised by the Central
Government under clause (b) of sub~section(4) of section 8;]
3[(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;
2[(cc) 'prescribed authority' means the authority empowered by the Central
Government under 4[sub-section (2) of section 9J, or the authority
prescribed 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 a
dealer keeps a stock of goods for sale.
3. Certificate of registration.-(l) 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 caseof a Hindu undivided family, by the
karta or manager of the family, or, in the case of a company by a
direct~ , 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 principal
officer 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, 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 casebe 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.
1[(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 (P) and such fee may
be paid in the form of court-fee stamps/local revenue stamps (for Union
Territory of Goa, Daman and Diu.)]
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 l[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.
1[(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-.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 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
certificate.
7. (1) Where a dealer desires the certificates of registration granted to him
under these rules to be 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.
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 certificate
and copies thereof, as, they apply in relation to the original certificate and copies
thereof.
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 the
notified authority and payment of a fee of 2[rupees five] obtain a duplicate copy
of such certificate.
3[(2) The fee payable under sub-rule (1) shall be paid in the form of court-fee
stamps.]
3[9. Amendment or cancellation of certificate of registration.-'-(l) 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 the
copies thereof, if any, granted to him, for haying 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. Determination of turnover.-(l) 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.
4[12. (1) The declaration and the certificate referred to in sub-section (4) of
section 8 shall be in Forms C and D respectively:
5[Provided that Form C in force before the commencement of the Central
Sales Tax (Registration and Turnover) (Amendment) Rules, 1974, or before the
commencement 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 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:]
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
who No
is registered signed ofon
dealer and issued
(State) and to 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 separate
declaration 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 seeS.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 (Registrationand 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 fur
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, 2[1980] with suitable
modifications. ]
3[(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, ~ the
case may be, the transferee in the State in which the goods covered by such form
are delivered.]
4[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.]
5[(7) 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.]
3[(8) (a) The person referred to in clause (a) of sub-rule (1) of rule 3 shall
alone be competent to sign the declaration in Form C or Form F or the certificate
in Form E I or Form Ell]:
6[Provided that where such person is a proprietor of any Qusiness 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: ]
l[Provided further that in the case of a company 7[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
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 (Registrationand Turnover)Rules, 1957 39
by the Board of Directors of the company, to authenticate any document on
behalf of such company.]
1[(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) 2[(a)] The provisions of 3[***] 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.
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 in
Form H and shall be furnished to the prescribed authority upto the time of
assessmentby 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 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 insofar as they apply to
declaration in Form C prescribed under these rules shall mutatis mutandis apply
to 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 in
Form J and shall be furnished to the prescribed authority upto the time of
assessmentby the first assessing authority.]
1[(12) 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.]
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 goodsfor certain purposes.-(a) A
dealer may in support of his claim that he is not liable to pay tax under this Act in respect
of any sale of goods on the ground that the sale of such goods is a sale in the course of export
of these goods out of the territory of India within the meaning of sub-section (3) of section
5, furnish to the prescribed authority a certificate in Form H duly filled and signed by the
exporter 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 in
the course of inter-State trade or commerce to a registered dealer under sub-section (6) or
under sub-section (8) of section 8 or under sub-section (1) of section 5 of the Central Sales Tax
Act, 1956 read with section 76A of the Customs Act, 1962 (52 of 1962), shall furnish a
declaration for the purposes of sub-section (8) of the said section 8 in Form I duly
countersigned and certified by the Authority specified by the Central Government authorising
the establishment of the unit in the Special Economic Zone (notified under section 76A of the
Customs Act, 1962 (52 of 1962) that the sale of goods is for the purpose of establishing a unit
in 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
(Seerule 3)
APPLICATION FOR REGISTRATION UNDER SECTION 7(1)/7(2) OF
THE CENTRAL SALES TAX ACT, 1956
ro

I, """""""""""""""""""""""""'" son of ,""""""""""""""""""""""""""" on behalf of

the 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 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 ihe 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. The business is:-
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 member of *
Form A] The Central Sales Tax (Registration and Turnover) Rules, 1957 41

10. We
language
keepand
ourscript.
accounts in

11. tName(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.

SI Name Father's/ Age Extent of Present Permanent Signature" Signature and

No. in full Husband's interest in address address address of witness
name the business attesting signature
in colS""

2 3 4 5 6' 7 8 9

12. Business in the respect of which this application

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

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

purposes of accounts our year runs from the

(English date)# day of (Indian

date)# day of to the English date/

15. We
Indian make date up our accounts
day of 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)
(b) resale in
use the manufacture or process of goods

(d)
(c) use
use
for in insale
mining
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 The Central Sales Tax (Registration and Turnover) Rules, 1957 [Form A
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 REGISTRATION
No. ;. (Central)
This is to certify that 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:
wholly *

mainly
partly
partly
partly
l[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 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:-
(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 other
form of power
(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 dealer's year for the purpose of accounts runs from day of to the
day of

,
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 as

stated below:
(a) in the State of registration
(b) in other States.
The dealer keeps warehouses at the following places within the State ofregistratio

(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 of
two or more of them.
 44 The Central Sales Tax (Regist and Turnover) , L"'" :, 1957
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 Form F] The Central Sales Tax (RI and Turnover) Rtlles, 1957 55
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egistration
 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)]
sl 0 .,KNOW ALL MEN BY THESE PRESENTS
, registered
THAT 1[1,
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
WHEREASthis sub-rule (2) of rule
day 12of of the Central Sales Tax two
(Registration
thousand & 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'.

M,

NOW the conditions 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

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

51.
 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 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
1[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 .for~earance, 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 l[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 presents.
IN WITNESS WHEREOF the Obligor "has set his hand / "has-caused these] presents
executed 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)

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

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

of
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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