16. Declaration Under Section 19 M. VAT RULES

16. Declaration Under Section 19   (1) Where the declaration under section 19 is to be made for the first time, it shall be made in Form 105 within the period specified in rule 8 for making an application for registration to the registering authority. (2) Where any such declaration is to be revised, it shall be sent within thirty days from the date on which the manager or managers previously declared are changed to the registering authority. (3) A declaration under sub-section (2) of section 19 shall be made in Form 106 to the registering authority,- (a)within sixty days from the appointed day by a dealer who is liable under sub-section (1) of section 3; (b)at the time of application for registration, if the dealer is liable under the other provisions of section 3; (c)within fifteen days of obtaining the Permanent Account Number, if the said number is obtained at any time after applying for the certificate of registration. ( From the above rule 16, sub rule (3) is deleted as per Notification No. VAT-1507/CR-17/Taxation-1 Dt. 31 October 2007)