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

State of Chattisgarh - Subsection

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

(a)On receipt of the application, the appropriate Commercial Tax Officer shall grant a tax clearance certificate in Form 73 to the dealer or reject the application within one month from the date of receipt of the application. An application for a tax clearance certificate shall be rejected, if the dealer is either in arrears of tax or has not furnished a return tor any period.