(2)(a)For the amount deducted under sub-section (1) of Section 26, the purchaser shall issue a certificate in Form 31 in duplicate to the dealer supplying goods to the Central Government or the State Government within ten days of the deposit of such amount under the provision of sub-rule (1).(b)For the amount deducted under sub-section (2) of Section 26, the person shall issue a certificate in Form 32 in duplicate to the contractor within ten days of the deposit of such amount under the provisions of sub-rule (1).[(2 A) A person shall obtain blank certificate in Form 31 or Form 32 from the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf. The application for obtaining blank certificate in Form 31 or Form 32 shall be made in Form 32-A.] [Inserted by Notification No. F-A-5-7-06-1-V (24), dated 14-6-2007][(2-B) The State Government may, by notification, provide that a certificate in Form 31 or Form 32 duly filled, shall be issued to a person or a class of persons specified in the said notification, electronically through the official web portal of the department (www.mptax.net/www.mptax.gov.in) in accordance with the instructions given in the web protal.] [Inserted by Notification No. F-A-3-19-2009-1-V (60), dated 18-5-2010.]
