Section 12(12) in Rajasthan Investment Promotion Scheme, 2014
12.2For Employment Generation Subsidy. - 12.2.1 For disbursement of employment generation subsidy the enterprise to which an entitlement certificate as prescribed under the Scheme has been issued shall apply after the end of the year in Form-IX, appended to the Scheme, to the Assistant Commissioner/ Commercial Taxes Officer of the area where the enterprise is registered with the Commercial Taxes Department along with copy of challan for the amount of contribution of EPF and/ or ESI or copy of insurance policy obtained for medical treatment of employees.12.2.2On receipt of the application, the officer concerned shall verify the facts mentioned in the application and shall pass an order for sanction cum disbursement of subsidy, electronically through the official website of the Commercial Taxes Department, within thirty days of the receipt of application, in Form VAT-37B, subject to availability of budget provisions.12.2.3The said sanction in Form VAT-37B shall be forwarded to the concerned Treasury Office for deposit of subsidy amount for the subsequent tax period(s) of the applicant by way of adjustment through treasury Book Transfer (BT).12.2.4The Treasury Officer shall take necessary steps to pass adjustment order Book Transfer (BT) without any delay and shall forward two copies of duly adjusted Form VAT-37B to the Assistant Commissioner/Commercial Taxes Officer. A copy of same shall also be forwarded to the office of the Accountant General. The Assistant Commissioner/Commercial Taxes Officer shall forward a copy of Form VAT-37B to the applicant as a proof of disbursement of subsidy.12.2.5Any order passed under this clause by the Assistant Commissioner/ Commercial Taxes Officer shall be subject to the provisions of the Rajasthan Value Added Tax Act, 2003, the Central Sales Tax Act, 1956 and rules made thereunder. The provisions of Recovery and Appeal in the said Act(s) shall apply mutatis mutandis for such orders.
