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State of Bihar - Section

Section 17 in Bihar Value Added Tax Rules, 2005

17. Refund of tax to foreign diplomats or foreign missions.

(1)Any foreign diplomat or mission making any purchase of any goods not specified in Schedule I or Schedule IV of the Act after payment of tax shall apply for refund of the tax so paid.
(2)Such application shall:
(a)be made to the Circle Incharge within whose jurisdiction the dealer selling the goods is situated;
(b)be accompanied by the original copy of the invoice issued by the selling dealer showing separately the tax charged;
(c)contain the address of the applicant; and
(d)contain the following certificate, granted by an officer of the concerned Embassy especially authorised in this behalf:
Certificate"Certified that the goods mentioned in the Invoice accompanying this application have been purchased by ................................ (name of the purchaser) who is entitled for refund of tax under sub-section (2) of section 17 of the Bihar Value added Tax Act, 2005. Further certified that I have been duly authorised to sign this certificate"
Date Signature
Seal of Embassy .............. Name and designation .......................ofsigning authority
(3)On receipt of such application the authority specified in sub-rule (2) shall pass refund order in Form-O within seven days of such receipt. The concerned Treasury or the Bank, as the case may be, shall prepare a Bank draft in the name specified in the refund order and forward the same to the concerned Circle Incharge within five days of the receipt of the refund order.
(4)Upon receipt of the Bank draft from the Treasury or the Bank, as the case may be, the Circle Incharge shall send the same by registered post to the applicant within three days of receipt of such draft.