42A. [ Deduction of sum under Section 34 and Section 35 at a lesser rate or of lumpsum amount. [Inserted by Notification No. A-5-6-2000-ST-V(64) dated 23-7-2001.]
(1)For obtaining a certificate under Section 35-A, the dealer or the contractor as the case may be, shall make an application to the appropriate Commercial Tax Officer in Form 42-A within thirty days from the date of supply of goods or commencement of the execution of works contracts.(2)The Deputy Commissioner, Commercial Tax may, for reasons to be recorded in writing condone the delay in submission of the application.(3)On receipt of the application of Commercial Tax Officer shall, verify the particulars, mentioned in the application and send his report to the Deputy Commissioner of Commercial Tax within fifteen days of the receipt of application.(4)The Deputy Commissioner, Commercial Tax may, after satisfying himself with the correctness of the application, within fifteen days of the receipt of the report from the Commercial Tax Officer, grant a certificate in Form 42-B.] [[Substituted by vide Notification No. A-3-100-2001-ST-V(108) dated 26-12-2001. Prior to omission it read as under:(2)(a)Every registered dealer who is liable to pay tax under the Act ordinarily at the rate of rupees twelve thousand per quarter or rupees forty eight thousand per annum or above and who is required to furnish quarterly returns shall pay before the 10th of the second and third month respectively of every quarter an amount equal to-(i)the actual amount of tax payable by him for the first and second month of that quarter; or(ii)one third of the tax deposited in respect of the corresponding quarter of the preceding year:Provided that for the last month of the last quarter the dealer shall pay either an amount equal to one third of the tax, deposited in respect of the last quarter of the preceding year or the equal amount of tax payable for the first twenty five days, before the last day of such last month.The balance of the amount of tax due from him for a quarter, according to the return, shall be paid on or before the date prescribed for furnishing of such return.]]
