¹[8A. Notwithstanding anything contained to the contrary in these rules, the commissioner may require a dealer or class or classes of dealers or all dealers registered under section 7 of the act, as may be notified by him by special or general order to apply or obtain the declaration or certificate forms prescribed under rule 12 of the central rules electronically through the website of the department of trade and taxes, Delhi in the manner and subject to the condition specified in the notification issued by him;

Provided that no fee shall be payable by the dealer/dealers for such forms downloaded from the website.]

Note :-

1.  Inserted vide notification No.F.3(3)/Fin(Rev-I)/2012-13/DSIII/452, dated 15.06.2012 w.e.f. 15.06.2012.