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[Cites 0, Cited by 0] [Section 78(2)] [Section 78] [Entire Act]

State of Chattisgarh - Subsection

Section 78(2)(b) in Chhattisgarh Value Added Tax Rules, 2006

(b)Where an application is rejected, the appropriate Commercial Tax Officer shall specify the amount of arrears outstanding against the dealer. If the arrears are paid the tax clearance certificate shall be granted to the dealer. The certificate shall be prepared in duplicate. One copy shall be given to the dealer and the other copy shall be retained by the appropriate Commercial Tax Officer for his record. Where an application is rejected the appropriate Commercial Tax Officer shall immediately intimate this fact to the officer specified in serial number 7 of the application in Form 72.