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The West Bengal Sales Tax Rules, 1995
Chapter XVIII : Miscellaneous

273A. Manner of issuance of permit for exhibition-cum-sale

(1) Where a person requires a permit under section 94A for the purpose of organising an exhibition-cum-sale of goods he shall make an application in Form 64, in triplicate, containing the relevant information, duly verified and signed to such authority as the Commissioner may authorise.

(2) If the authority referred to in sub-rule (1) is satisfied that the application made to him is in order and the information furnished therein is correct, such authority shall, within seven days from the date of receipt of such application, issue a permit in Form 65 to the applicant and send the permit to him ordinarily by post or through courier service.

(3) A copy of the permit issued under sub-rule (2) shall be retained by the issuing authority and another copy shall be sent to the appropriate assessing authority.

(4) Where the authority referred to in sub-rule (2) is satisfied that the application is not in order or that the information furnished therein is incorrect, it shall, after giving the applicant an opportunity of being heard and for sufficient reasons to be recorded in writing, reject the application within seven days from the receipt of such application