80. Procedure for determination of disputed questions under Section 70.
(1)(a)Every dealer desirous of raising a question for determination of the rate of tax on any goods, shall make an application to the Commissioner.(b)Every dealer making such application shall deposit a fee of rupees one hundred and enclose with the application a copy of Challan in Form 26 or [e-Receipt] [Substituted for 'e-Challan' by Notification No. F-A-5-7-2006-1-V (40), dated 14-6-2006.] in Form 26-A in proof of the payment of such fee.(2)Every application made under clause (a) of sub-rule (1) shall,-(i)be in duplicate;(ii)clearly state the facts relating to the goods in respect of which determination is sought, that is to say, their description, the use to which the goods are put to, specification thereof, raw material used in the manufacture of such goods and give a detailed description of the process of manufacture of the goods in question;(iii)he accompanied by a sample, a copy of the sale voucher, purchase order and purchase voucher, if any;(iv)contain the dealer's contention regarding the rate of tax and the entry of the schedule by which the goods are claimed to be covered.(3)Separate application shall be made for each of the goods in respect of which determination of the rate of tax is sought.(4)On receipt of the application, the Commissioner shall, after making such enquiry and calling for such additional information from the dealer as he deems necessary and after giving the dealer an opportunity of being heard, pass an order determining the rate of tax in respect of the goods covered by the document referred to in clause (iii) of sub-rule (2) received with the application.(5)A copy of the order passed under sub-rule (4) shall be served on the dealer.
