(1)(a)If the Superintendent of Taxes is satisfied that the applicant for Form XXV has not made bonafide use of such forms previously issued to him or that he does not require such form for bonafide reasons, he may reject the application.(b)If the Superintendent of Taxes is satisfied that the applicant does not require from XXV in such number as he has applied for, for bonafide reasons the Superintendent of Taxes may issue such forms in such lesser numbers, as in his opinion, would satisfy the reasonable requirement of the applicant.(2)For any breach of provisions contained in Rule 46 by a transporter, the Superintendent of Taxes may reject the application for Form XXV made by such transporter.(3)If the Superintendent of Taxes is satisfied that :-(a)the applicant for Form XXV has delivered taxable goods to anybody without obtaining valid permit, or(b)the applicant has concealed the actual particulars of the consignments transported by it, or(c)the applicant is a defaulter in payment of composition money due from it under sub-section (1) of section 80 or tax and penalty due from him under section 77 of the Tripura Value Added Tax Act, 2004 within the prescribed date or within the extended period, the Superintendent of Taxes may reject the application for Form XXV made by such transporter.
