Section 54(1) in Tripura Value Added Tax Rules, 2005
(1)If for reasons, to be recorded in writing :-(a)the Superintendent of Taxes is not satisfied that the applicant for Form XXVI made bonafide use of such forms previously issued to him or that his requirement of such forms as applied for is bonafide, he may reject the application.(b)The Superintendent of Taxes is not satisfied that the applicant's requirement of Form XXVI in such number as he has applied for is bonafide, the Superintendent of Taxes may issue such forms in such lesser numbers as in his opinion would satisfy the reasonable requirement of the applicant.
