Section 16 in Chhattisgarh Value Added Tax Rules, 2006
16. Amendment of Registration Certificate.
(1)Where any registered dealer on the occurrence of any event referred to in sub-section (8) of Section 16 or in pursuance of any other provision of the Act, makes an application for amendment of his Registration Certificate, the Registering Authority, if it is satisfied after making such enquiry as it may think necessary, that the information furnished by the applicant is correct, shall amend the Registration Certificate of the applicant within the period specified in clause (a) of sub-section (9) of Section 16.(2)If on enquiry made in respect of the application made by a registered dealer, the Registering Authority is not satisfied about the correctness of the information given in the application, it shall, for reasons to be recorded in writing, reject the application of the applicant within the period specified in clause (a) of sub-section (9) of Section 16. An intimation regarding the rejection of the application for amendment, stating reasons therefor, shall be sent to the applicant within seven days of the date of the order rejecting the application.(3)Where any person holding a Registration Certificate issued under Section 18 of the Act, makes an application for amendment of Registration Certificate, the Registering Authority, after making such enquiry as it deems necessary, shall amend the Registration Certificate.
