THE CHHATTISGARH VALUE ADDED TAX ACT, 2005 - NOTIFICATION
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Body Notification No. F-l0/22- /2009/CT/V (33) Dated 15^th July, 2009

In exercise of the powers conferred by section 71of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendment in the Chhattisgarh Value Added Tax Rules, 2006, namely,-

AMENDMENT

In the said Rules,-

After rule 62 the following rule shall be inserted:-

62-A: Application for relief under sub-section (7) of Section 49-

(1) Any dealer seeking relief under sub-section (7) of Section 49 shall make an application in two copies in Form 75 to the State Government. Such application shall be entertained by the State Government when-

(a) It is accompanied by authenticated copies of the original order and subsequent appellate and/or revision order;

(b) Admitted tax, interest and penalty is paid and the proof of payment is furnished along with the application.

(2) On entertaining the application, the Sate Government may call for the report from Commissioner on the facts and the grounds stated in the application. If on consideration of the facts of the case and the report of the Commissioner, the State Government satisfied that there are sufficient grounds for re-opening the case, it may direct the Commissioner to initiate fresh proceeding under sub-section (1) of Section 49 and the pass appropriate order after hearing the applicant. If the State Government is not so satisfied, it shall reject the application and send intimation thereof to the applicant.

FORM-75

[See rule 62-A(l)]

Application for grant of relief under sub-section (7) of section 49 of the Chhattisgarh Value Added Tax Act, 2005

To,

The secretary

Chhattisgarh Government

Commercial Taxes Department,
Mantralaya, D.K.S. Bhawan,
Raipur.

The applicant ....................................................................................a dealer holding registration certificate No ..........................................Under the Chhattisgarh Value Added Tax Act, 2005 and/or registration certificate No ......................... under the Central Sales Tax Act, 1956 having his place of business at ........................................in ............................. circle hereby apply for grant of relief under the provisions of sub section (7) of section 49 of the said act.

2. The particulars of order in respect of which relief is being sought are as follows:-

(a) Name & designation of the officer passing order ...

(b) Date of order ...

(i)	Period of assessment: .......................................................
(ii)	Amount of tax assessed, imposed interest and penalty -
	Tax	Interest	Penalty	Total
	Rs...................	Rs...................	Rs...................	Rs...................

(d) Particulars of the order passed where the order does not relate to assessment of tax and/or imposition of penalty: ...

3. Particulars of order passed in appeal and/or revision (to be furnished separately for each order):

(a) Name & designation of the appellate/revision authority .........................................

(b) Case No. and date of order .....................................................................................

........................................................................................................................................

4	(a)	Total tax, interest and penalty payable as per order of assessment/ appeal/revision where relief being sought is in respect of tax assessed, interest and penalty imposed:
		Tax	Interest	Penalty	Total
		Rs...................	Rs...................	Rs...................	Rs...................
	(b)	Total amount paid (with chalan No. and date) ...
	(c)	Balance of tax, interest and penalty payable at the time of making the application:
		Tax	Interest	Penalty	Total
		Rs...................	Rs...................	Rs...................	Rs...................
	(d)	Admitted tax, interest and penalty (provide grounds and reasons separately):
		Tax	Interest	Penalty	Total
		Rs...................	Rs...................	Rs...................	Rs...................
	(e)	Particulars of deposit of admitted tax, interest and penalty (with challan No. and date):
		Tax	Interest	Penalty	Total
		Rs...................	Rs...................	Rs...................	Rs...................

5. Grounds on which relief is sought (state the grounds) ..........................................

....................................................................................................................................

6. The applicant, therefore, prays ..............................................................................

....................................................................................................................................

(give particulars of the relief sought) and requests that the State Government may kindly direct the Commissioner to initiate proceedings under sub-section (1) of section 49 of the Chhattisgarh Value Added Tax Act, 2005.

	Signature .....................
Place .....................	Name .....................
Date .....................	Status .....................