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

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Rohit (Querist)
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15 June 2013 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 Sec. 7(2A)?
If so, is any correction made in Sec. 7(3A) till yet?

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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15 June 2013 Section 7(2A) is applicable FOR issuing 'certificate of registration'. The forms referred therein are available in The CST (Registration & Turnover)Rules,1957.

Section 7(3A) is applicable for situations AFTER granting 'certificate of registration'. A passive reference of 7(2A) is made in section 7(3A) for more clarity. No correction is made in section 7(3A) since it is inserted in the statute w.e.f 1/4/1973.

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