(1) The declaration referred to in the first proviso to sub-section (2) of section 51, shall contain the particulars as are prescribed in Form VAT 12.

 (2) The form referred to in the second proviso to sub-section (2) of section 51 shall be in Form VAT 36.

(3) The declaration referred to in the first proviso to sub-section (4) of section 51 shall be in Form VAT 35.

(4) The declaration referred to in the first proviso to sub-section (4) of section 51, shall contain the particulars as are prescribed in Form VAT 35.

(5) For the purposes of clause (d) of sub-section (7) of section 51 the receipt shall be in Form VAT - 38. It shall be in duplicate. The original copy thereof shall be issued to the owner of the goods or his representative or the driver or any other person in charge of the goods vehicle or vessel, in token of having received the amount of cash security and carbon copy thereof shall be retained by the office.