Section 5 in Assam Tax Reimbursement for Eligible Tourism Units Scheme, 2018
5. Procedure for grant of eligibility certificate and certificate of entitlement.
(1)An eligible Tourism Unit shall make an application in the Annexure-I under the Assam Tax Reimbursement for Eligible Tourism Units Scheme, 2018, for issuance of Eligibility Certificate to the Director Tourism, Assam, within one year of the commencement of commercial operation :Provided that on application by an eligible Tourism Unit, the Tourism Department may condone the delay in filing such application on sufficient grounds.(2)The Eligibility Certificate shall be granted to the eligible Tourism Unit in Annexure-II by the Director Tourism, Assam in consultation with the Commissioner of State tax, Assam or his representative :Provided that before granting such Eligibility Certificate, field enquiry shall be conducted by both the Tourism Department and the Tax Department.(3)The application for the grant of Certificate of Entitlement by an eligible new Tourism Unit, holding an Eligibility Certificate granted under the Assam Tax Reimbursement for Eligible Tourism Units Scheme, 2018, shall be submitted in the Annexure-III to the Commissioner of State tax within ninety days of the receipt of Eligibility Certificate unless there was sufficient cause which prevented the Tourism Unit from filing the application within such time.(4)The Commissioner of State Tax shall grant a Certificate of entitlement in Annexure-IV to the eligible Tourism Unit within 30 days from the date of receipt of the application from such Tourism Unit.
