Rohit Makkar (NA) 15 June 2013

Cst act - sec. 7(3a) - a question?

I want to ask a question. In Sec. 7(3A) of CST Act, text similar to below one is written:

"Where it appears necessary to authority granting a Certificate .......... for proper custody & use of forms referred to in subsection (3A), he may ...".

As per above, the forms are referred to in Sub-section (3A), i.e. this sub-section itself. But no such forms are mentioned/ indicated therein.

Also, Sub-section (2A) has a similar provision and certain forms are mentioned there.

My Question: Is Sec. 7(3A) actually talking about the forms referred to in Sec. 7(2A)?

If so, is any correction made in Sec. 7(3A) till yet?

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1 Replies

V.Devananda Narasimham (Advocate) 07 July 2013

Mr. Rohit,

Please read the full text of Sec.7(3A) of the CST Act. It is relating to demand of security or additional security deposit by the assessing authority for proper payment of CST and proper custody and use of statutory forms as stated in Sec.7(2A) of the Act. Please refer and read Sec 7 and its sub-sections fully applying proper mind.Thanks.