Chapter - IV
BILLS, MEMORANDA, CERTIFICATE AND ACCOUNTS
11. Bills, Memoranda, Certificate and Accounts ;-
(1) if�
(a) a registered dealer sells goods to another registered dealer, or
(b) a registered dealer sells goods exceeding rupees five thousand in value in any one transaction to any other person, he may issue to the purchaser a bill or cash memorandum or a receipt, serially numbered, signed and dated by him or his servant, manager or agent and specifying therein the full name and style of his business, the address of his place or places of business, and the number of his certificate of registration and also showing therein the particulars of the sale including the date, location and the nature of the works contract. Such bill or cash memorandum or a receipt may also contain a certificate indicated in sub-rule (2), duly signed by him or a person duly authorised by him in this behalf.
(2) The certificate for the purpose of sub-rule (1) shall be in the following form, namely :-
"I /We hereby certify that my/our registration certificate under the Maharashtra Sales Tax on the Transfer of property in goods involved in the execution of Works Contracts (Re-enacted) Act, 1989 is in force on the date on which the sale of goods specified in this bill/cash memorandum/receipt is made by me/us and the tax under the Act will, if payable, be paid before furnishing my/our return under the Act.".
(3) (i) A registered dealer, within thirty days from the date on which the dealer has been granted the certificate of registration, shall furnish to the Commissioner in Form XVIII, three specimens of signature which he intends to use in signing the declaration referred to sub-rule (2)
(ii) Where a registered dealer nominates one or more persons to sign on his behalf, he shall, within thirty days from the date of making such nomination, send to the Commissioner an intimation in Form XIX specifying the date of such nomination, the full name and address of the person nominated and containing three specimens of the signature which such person intends to use for signing on behalf of such dealer, a certificate as provided in sub-rule (2)
(iii) If such dealer cancels such nomination, he shall inform the Commissioner forthwith in writing the name of the person whose nomination has been cancelled and the date of such cancellation.