Section 50(3)(c) in Tripura Value Added Tax Rules, 2005
(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.