(2)A person other than a dealer, who is eligible to claim input tax rebate under sub-section (2) of Section 14, shall make an application in Form 5-A along with the copy of the bill, invoice or cash memorandum issued by the selling registered dealer, to [Commercial Tax Officer or any other officer authorised by Commissioner in this behalf] [Substituted by Notification No. F-A-3-65-07-1-V (01), dated 3-1-2008.] of any circle within sixty days from the date of purchase and the [Commercial Tax Officer or any other officer authorised by Commissioner in this behalf] [Substituted by Notification No. F-A-3-65-07-1-V (01), dated 3-1-2008.] shall, after making such verification as he deems fit, allow input tax rebate to the person.Chapter - V
