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

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Rohit (Querist)

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)

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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