Manner of application to the Commissioner for determination of certain disputed questions under section 102.
202. (1) A registered dealer intending to avail of the provisions of section 102, shall make an application to the Commissioner affixing a court fee of rupees one hundred and mentioning the following particulars -
(a) name, address and registration certificate number of the applicant;
(b) statement explaining the circumstances in which the dispute has arisen.
(2) The application referred to in sub-rule (1) shall be signed and verified by the applicant himself and not by any other person or agent, whether authorised or not, in the following format: -
VERIFICATION
I ,....................., do hereby declare that-
(i) the dispute referred to in this application, has not arisen out of an order passed by any authority under the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003);
(ii) I have not filed any application before any court tribunal, board or any authority under the West Bengal Value Added Tax Act, 2003, praying for determination of a dispute of similar nature referred to in this application;
(iii) no notice initiating assessment proceeding under section 46 of the West Bengal Value Added Tax act, 2003, has been served upon me proposing to determine inter alia, the dispute referred to in this application;
(iv) the particulars furnished and the statements made hereinabove are correct and complete to the best of my knowledge and belief.
Place:
Date: Signature:
Full name:
Status:
Address:
(3) The application referred to in sub-rule (1) may be summarily rejected -
(a) if it is incomplete with regard to any of the conditions mentioned above; or
(b) if the applicant fails to reply to any query made; or
(c) if the dispute is not in fulfillment of the conditions laid down in the sub-section (1) of section 102; or
(d) if in the opinion of the Commissioner, the applicant does not have any nexus with the dispute referred to in sub-section (1) of section 102.
(4) The Commissioner after giving the applicant dealer a reasonable opportunity of being heard shall, by an order in writing, determine the disputed matter in to the best of his judgment.
(5) A copy of the order made under sub-rule (4) shall be sent to the applicant dealer. |