87A. Exemption from furnishing declarations for reasons specified in sub-section (5) of section 17

(1) Where a dealer is not in a position to produce declaration forms for reasons of closure or discontinuance of the business of the purchasing dealer referred to in sub-section (5) of section 17 to substantiate his claim for concessional rate of or exemption from tax on sales in respect of a year, and where he requires an order of the Commissioner to exempt him from furnishing such declaration, such dealer may, within six months from the date of such closure or discontinuance or within two months from the date of coming into force of the said sub-section, whichever is later, or within such time as may be allowed by the Commissioner, make an application in writing to the Commissioner requesting him to pass an order in this matter.

(2) In the application referred to in sub-rule (1), the dealer shall furnish the following particulars :-

(a) the year comprising period or periods of assessment to which the claim relates ;

(b) the amount of the claims for each year of assessment under different provisions of the Act for which exemption from furnishing of declarations is required ;

(c) the nature of alternative evidence in lieu of the declarations.

(4) Where the Commissioner is satisfied that the dealer is not in a position to furnish all or any of the declarations and application of the provisions of sub-section (1), or sub-section (3), of section 17 for furnishing declarations in support of his claims shall cause undue hardship to him, the Commissioner may, by an order in writing, and subject to such conditions, if any, as he may specify in the said order exempt such dealer from furnishing such declarations :

Provided that the Commissioner may reject the application made under sub-section (1) by dealer for exemption from furnishing declaration in respect of claims of any period, if such dealer has not furnished return in respect of such year in accordance with the provisions of section 30.