|
63.
Nomination of Responsible person.
1) Every VAT dealer or every TOT dealer registered
under the Act, shall nominate a person on Form 560 authorizing him or her to
sign any returns or any documents or any statements, and to receive any notices
or orders on his behalf. Any returns filed, any statements made and
notices or orders received by such nominated person shall be binding on the
dealer.
2) Every VAT dealer being a partnership, trust,
company, non-resident individual, or resident individual who resides outside the
State for more than one tax period shall nominate a person who is a resident
in the State for purposes specified in sub-rule (1).
3)
The name of the person nominated shall be notified on Form 560 to the
Commissioner or Officer authorized by him within the time specified as
follows, namely,-
(a) in the case of a partnership, trust, company or
non-resident individual, in the first tax period in which the partnership,
trust, company or individual becomes a VAT dealer; or
(b) in the case of a resident individual who resides
outside the State, in the first tax period in which the individual resides
outside the State.
4) Where a person fails to comply with clause (a)
of sub-Rule (3), the Commissioner or Officer authorized shall nominate a person
for the purposes specified in sub-rule(1).
5) A person may, by notice in writing to the
Commissioner or Officer authorized change the nominated person.
6) The person nominated shall be responsible for
any obligation imposed on the partnership, trust, company or individual under
the Act.
|