(1) Any claim in respect of input tax rebate that may be made by a registered dealer under sub-section (1), (1A), (1AA) and (1B) of section 14, shall be qualified by a bill, invoice or cash memorandum issued by the selling registered dealer indicating therein separately the amount of tax under section 9 collected by him. Any such claim in respect of the input tax rebate shall be made by such registered dealer in his return in Form 10. No such claim shall be made or be allowed if the said bill, invoice or cash memorandum does not indicate separately the amount of tax under section 9 collected by the selling registered dealer.

Provided that where a registered dealer has purchased goods specified in Part III of Schedule II from a registered dealer in whose hands the goods were tax-paid goods, the claim in respect of input tax rebate shall not be required to be qualified by a bill, invoice or cash memorandum issued by the selling registered dealer indicating therein separately the amount of tax and the input tax rebate shall be claimed by or be allowed to the registered dealer in respect of fifty percent of the purchase price.

(2) A person other than a dealer, who is eligible to claim input tax rebate under sub-section (2) of section 14, shall make an application in form 5 A along with the copy of the bill, invoice or cash memorandum issued by the selling registered dealer, to Commercial tax officer or any other officer authorised by the commissioner in this behalf of any circle within one hundred eighty days from the date of purchase and the Commercial tax officer or any other officer authorised by the commissioner in this behalf shall, after making such verification as he deems fit, allow input tax rebate to the person:

Provided that the application in Form 5-A can be made within three hundred sixty five days from the date of purchase with a late fee of rupees 10/- per say after one hundred eighty days subject to a maximum of ten percent of the input tax rebate claimed:

Provided further that in case of the United Nations Organisation and its agencies, if the application in Form-5A is filed after three hundred sixty five days from the date of purchase, the Commissioner may condone the delay in filing the application with such late fee as he may think fit.