Section 35(2) in Gujarat Value Added Tax Rules, 2006
(2)No remission of tax shall be made under this rule-(a)except on application made in this behalf to the Commissioner by the registered dealer setting forth,-(i)the details regarding extraordinary circumstances or, as the case may be, the natural calamity,(ii)the exact amount of loss sustained by him,(iii)the extent of relief prayed for and the reasons therefore, and(iv)the details regarding realization of any claim prepared under any insurance or on receipt of any grant-in-aid,(b)if the loss has been substantially mitigated by the realization of any claim preferred under any insurance or on receipt of any grant-in-aid.
