(e) the authority from whom, the conditions subject to which and fees subject to payment of which any form of… — THE CENTRAL SALES TAX ACT, 1956

[(e) the authority from whom, the conditions subject to which and fees subject to payment of which any form of certificate prescribed under clause (a) of the first proviso to sub-section (2) of section 6 or of declaration prescribed under sub-section (1) of section 6A or sub-section (4) of section 8 may be obtained, the manner in which such forms shall be kept in custody and records relating thereto maintained and the manner in which any such form may be used and any such certificate or declaration may be furnished;

1 [(e) the authority from whom, the conditions subject to which and fees subject to payment of which any form of certificate prescribed under clause (a) of the first proviso to sub-section (2) of section 6 or of declaration prescribed under sub-section (1) of section 6A or sub-section (4) of section 8 may be obtained, the manner in which such forms shall be kept in custody and records relating thereto maintained and the manner in which any such form may be used and any such certificate or declaration may be furnished; (ee) the form and manner in which, and the authority to whom, an appeal may be preferred under sub -section (3H) of section 7, the procedure to be followed in hearing such appeals and the fees payable in respect of such appeals;] (f) in the case of an undivided Hindu Family, association, club, society, firm or company or in the case of a person who carries on business as a guardian or trustee or otherwise on behalf of another person, the furnishing of a declaration stating the name of the person who shall be deemed to be the manager in relation to the business of the dealer in the State and the form in which such declaration may be given; (g) the time within which, the manner in which and 2 [the authorities to whom] any change in the ownership of any business or in 3 [the name, place or nature] of any business carried on by any dealer shall be furnished . (5) In making any rule under this section 4 [the Central Government or , as the case may be, the State Government] may direct that a breach thereof shall be punishable with fine which may extend to five hundred rupees and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues . CHAPTER IV GOODS OF SPECIAL IMPORTANCE IN INTER -STATE TRADE OR COMMERCE

Section 1