(1)Where a registered dealer has suffered financially an account of riot, accidental fire or through natural calamities in any year he may apply in writing to the appropriate Commercial Tax Officer for remission of the amount of the tax payable by him, ordinarily within ten days from the date of such occurrence.(2)The application shall contain the following particulars-(i)name and address of the dealer with registration certificate number and date;(ii)nature of incident and date of occurrence;(iii)estimated amount of financial loss suffered;(iv)whether the goods or the business premises were insured against risk of fire or other accidents and if so, whether a report was made to the insurance authorities;(v)whether a report was made to the police authorities or to the Collector or any Magistrate, if so when;(vi)amount of remission of tax prayed for.The application shall be accompanied by an inventory of goods and property damaged or destroyed showing the cost of goods and the estimated value of property so damaged or destroyed.(3)Within ten days of the receipt of the application, the appropriate Commercial Tax Officer shall visit the spot and enquire the cause of the incident, the property destroyed or damaged and the extent of financial loss suffered by the dealer. On completion of the enquiry he shall forward the application along with his report to the Commissioner. The appropriate Commercial Tax Officer shall also forward to the Commissioner, a copy of the return for the year of the assessment order for the period or for the year, as the case may be, during which such incident took place.(4)The Commissioner shall scrutinise the report and may call for such further information as he may deem necessary, and thereafter on receipt of the copy of the assessment order and on considering all the facts of the case, he may remit such amount of the tax payable by the dealer for the year concerned as the circumstances of the case warrant:Provided that if the amount to be remitted exceeds rupees ten thousand the remission shall not be made without the previous sanction of the State Government:Provided further that the remission shall not be made under this rule except when the loss suffered by the registered dealer is in respect of his stock in trade or business premises.
