Section 97(6) in Himachal Pradesh Goods and Services Tax Rules, 2017
(6)The Committee shall have powers -(a)to require any applicant to get registered with any authority as the Central Government may specify;(b)to require any applicant to produce before it, or before a duly authorized officer of the Central Government or the State Government, as the case may be, such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;(c)to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government, as the case may be;(d)to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;(e)to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;(f)to recover any sum due from any applicant in accordance with the provisions of the Act;(g)to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;(h)to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars;(i)to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of the nature of activity under pursuit, after ensuring that the financial assistance provided shall not be misutilised;(j)to identify beneficial and safe sectors, where investments out of Fund may be made, and make recommendations, accordingly;(k)to relax the conditions required for the period of engagement in consumer welfare activities of an applicant;(l)to make guidelines for the management, and administration of the Fund.
