Section 6(5) in Tripura Value Added Tax Rules, 2005
(5)Exemption from furnishing [invoices or purchase vouchers] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] reported loss of [invoices or purchase vouchers] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] due to thefts, or destruction by fire or by natural calamity;(i)Where on account of loss of any [invoice or purchase voucher] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] due to theft or destruction by fire or by natural calamity, a dealer is not in a position to substantiate his claim in terms of clause (vi) of sub-section (6) of section 10, and where he claims an order of the Commissioner to exempt him from furnishing such [invoices or purchase vouchers] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).], such dealer may, ordinarily within three months from the date of theft, fire, natural calamity as the case may be, make an application in writing to the Commissioner requesting him to pass an order in this matter.(ii)In his application to the Commissioner under clause (i) of this sub-rule the dealer shall furnish, interalia, the following particulars:-(a)the year comprising period or periods to which the claim relates;(b)the nature of claim covered by the [invoices or purchase vouchers] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] specifying the relevant provision of the Act;(c)name of the selling dealer and his registration certificate under the Act;(d)amount of the claim for each period under each provision of the Act for which [invoices or purchase vouchers] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] are claimed to have been lost,(e)particulars of first information report, if any, lodge with local Police Station or any report of Fire Service Station or any other authority;(f)extent of damage caused by fire or natural calamity or theft on the basis of certificate from the Authorities concerned;(g)any other evidence that the dealer wishes to adduce.(iii)The Commissioner may, on the application made by a dealer under clause (1) of sub-rule (5) of Rule 6 may cause such enquiries as he considers necessary or call for any evidence from the dealer or any other person or authorities which may be deemed necessary for disposal of such application.(iv)Where the Commissioner is satisfied that the dealer is not in a position to furnish all or any of the tax [invoices or purchase vouchers] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] on account of loss of such evidences due to fire or any natural calamity or theft beyond the control of such dealer the Commissioner may, by an order in writing exempts Such dealer from furnishing such tax [invoice or purchase voucher] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] subject to conditions, if any, as he may specify in the said order.Provided that the Commissioner may refuse to exempt any dealer from furnishing [invoices or purchase vouchers] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] where the dealer is found to have not furnished return relating to relevant period of claims under sub-section (1) of section 24.
