Section 14A(4) in The Himachal Pradesh Value Added Tax Act, 2005
(4)If the prescribed authority is satisfied that the particulars given by the applicant in his application are incorrect or that the applicant has misrepresented certain facts, it shall, after giving the applicant an opportunity of being heard and recording the reasons in writing, reject the application and cancel the Provisional Registration Certificate issued under sub-section(2) not later than thirty days of the date of receipt of application.] [Substituted for the word, letter and signs 'or 'D'., the signs, word and letters 'D' or 'E'. shall be substituted by Act No. 12 of 2007 published vide Notification No. LLR-D(6) 4/2007-Leg. Dated 16-5-2007 published in R.H.P. dated 16-5-2007. Sub-section (1) prior substitution was as under :-- 'The input tax credit which a purchasing registered dealer (hereinafter in this section called 'the purchasing dealer'), is entitled to claim, shall be the amount of input tax paid or payable by such purchasing dealer to the selling registered dealer, on the turnover of purchases made by him during the tax period and input tax credit shall be calculated as provided in this section and allowed subject to such conditions as may be prescribed.']
