(5)[ (a) For obtaining a certificate under Section 27 a dealer or a contractor, as the case may be, shall apply in Form 33 to the appropriate [Commercial Tax Officer or any other officer authorised by Commissioner in this behalf] [Inserted by Notification No. F-A-5-7-06-1-V (24), dated 14-6-2007.] within thirty days from the date of supply of goods or the date of commencement of the supply of goods in the execution of a work contract. On the receipt of the application the [Commercial Tax Officer or any other officer authorised by Commissioner in this behalf] [Substituted by Notification No. F-A-3-65-07-1-V (01), dated 3-1-2008.] shall verify the particulars given in the application and if the application has been made after the aforesaid period, shall, mentioning this fact send his report to the Deputy Commissioner within fifteen days of the date of receipt of the application.(b)On receipt of the report of the [Commercial Tax Officer or any other officer authorised by Commissioner in this behalf] [Substituted by Notification No. F-A-3- 65-07-1-V (01), dated 3-1-2008.], the Deputy Commissioner shall after satisfying himself about the correctness of the particulars given in the application and after condoning the delay, if any, and recording in writing reasons therefor, grant to the applicant a certificate in Form 34 within fifteen days of the date of receipt of the report from the [Commercial Tax Officer or any other officer authorised by Commissioner in this behalf] [Substituted by Notification No. F-A-3-65-07-1-V (01), dated 3-1-2008.].]
