Section 5 in Punjab General Sales Tax (Deferment and Exemption) Rules, 1991
5. Mode of availing benefit of deferment of, or exemption from, the liability to pay tax.-
(1)A unit in respect of which eligibility certificate has been issued shall, within a period of thirty days from the date of its issue, make an application for the grant of benefit of deferment of, or exemption from, the liability to pay tax in Form ST (D&E) I to the prescribed authority. The prescribed authority shall issue certificate in Form ST (D&E) I within a period of thirty days of receipt of the application which should be complete in all respects. In case the certificate is not issued within thirty days, the prescribed authority shall record the reasons for the delay.(2)The application made under sub-rule (1) shall be accompanied with the eligibility certificate and other relevant documents specified in the application form ST (D&E) I.(3)On receipt of the application under sub-rule (1), the prescribed authority shall make such enquiries as may be considered necessary by it.(4)No application under sub-rule (1) shall be entertained by the prescribed authority if it is made after the expiry of a period of thirty days in terms of the provisions of sub-rule (1).(5)An application which is not accompanied with relevant documents or which contains incomplete or incorrect particulars, shall be liable to be rejected by the prescribed authority.
