Section 10 in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
10. Eligible new unit or expansion unit procedure for grant of Eligibility Certificate and Certificate of Entitlement.
(1)An eligible new unit or expansion unit shall make an application in the formal annexed at Annexure-3 and Apnexure 4, respectively under the Reimbursement Scheme for issuance of Eligibility Certificate to the specified authority, within one year of the commencement of commercial production:Provided that on application by an eligible unit including an existing unit, the Finances (Taxation) Department may condone the delay in filing such application on sufficient grounds.(2)In case of Micro and Small units, the application for Eligibility Certificate shall be made to the concerned District Industries and Commerce Centre (DICC), In case of Medium and Large scale units, the application for eligibility certificate shall the made to the Assam Industrial Development Corporation Ltd. (AIDC).(3)The Eligibility Certificate shall be granted to the eligible new unit or expansion unit in the format annexed at Annexure-5 and Anuexure 6 respectively, by the competent authority(4)The application for the grant of Certificate of Entitlement by an eligible new unit or expansion unit, holding an Eligibility Certificate granted under the Reimbursement Scheme, shall be submitted in the format annexed at Annexure 7 to the Commissioner of State tax in case of small/medium/large unit and to the concerned Assistant Commissioner of State tax/Superintendent of State tax in case of a micro unit within ninety days of the receipt of Eligibility Certificate unless there was sufficient cause which prevented the unit from filing the application will tin such time.(5)The, Commissioner of State tax or the concerned Assistant Commissioner of State tax/Superintendent of State tax, as the case may be, shall grant a Certificate of Entitlement to the eligible new unit or expansion unit or expansion unit in the format annexed at Annexing 8 ordinarily within 30 days from the date of the receipt of the application from such unit.(6)For all other procedural matters relating to verification and signing by the applicant in the application form for Eligibility Certificate and Certificate of Entitlement, verification and examination of such application Form and conducting inquiry by the authorities of Industry Department and tax Department, the procedure laid down in the Assam Industries (Tax Exemption) Scheme, 2015, notwithstanding the repeal of such scheme, shall apply mutatis-mutandis.
