FORM 24
Certificate of eligibility for *deferment of payment of tax under section 40/ remission of tax under section 41 of the West Bengal Sales Tax Act, 1994
[See rule 148, rule 149 and rule 150]
Circle/Section ...............................................
This is to certify that the dealer ............................................... carrying on business under the trade name of .................................... having place of business or Head Office in West Bengal and holding Certificate of Registration No. ................................... dated ...................... is eligible for deferment of payment of tax/remission of tax under section 40/section 41.
The dealer has established and commissioned his newly set up industrial unit/expanded portion of the existing industrial unit located at ............................
The dealer is eligible for deferment of payment of tax under section 40/remission of tax under section 41 with effect from ....................... in respect of-
The first date of commercial production is ....................................
The gross value of fixed capital assets/additional fixed capital assets within the meaning given in the Explanation to section 40 stands as follows :
As on (date)
The dealer is eligible for deferment of payment of tax/remission of tax to the extent of ............... per centum of the gross value of fixed capital assets/additional fixed capital assets or seventy-five crore rupees, whichever is less. The eligible period for deferment of payment of tax/remission of tax shall be available to the dealer for ............................ years commencing from ..................... subject to fulfillment of the conditions and restrictions contained in section 40/section 41 and rules made thereunder. The certificate is valid from ................................ to ............................ Signature ..................................... Designation .................................... (Prescribed authority) The certificate is renewed and the period of validity is extended as specified in columns (2) and (3) below :- Serial No. of renewal From (date) To (date) Initial of the prescribed authority with date (1) (2) (3) (4) The dealer is eligible for further benefit of deferment under section 40(5) read with rules 110, 123/benefit of remission under section 41(2) read with rule 134 and rule 143 for Rs. ......................... (in figures) (Rupees ..................................) (in words) in addition to such benefit as shown in item 6. Signature ....................................... Designation......................................... (Prescribed authority)
The eligible period for deferment of payment of tax/remission of tax shall be available to the dealer for ............................ years commencing from ..................... subject to fulfillment of the conditions and restrictions contained in section 40/section 41 and rules made thereunder.
The certificate is valid from ................................ to ............................
Signature ..................................... Designation .................................... (Prescribed authority) The certificate is renewed and the period of validity is extended as specified in columns (2) and (3) below :- Serial No. of renewal From (date) To (date) Initial of the prescribed authority with date (1) (2) (3) (4) The dealer is eligible for further benefit of deferment under section 40(5) read with rules 110, 123/benefit of remission under section 41(2) read with rule 134 and rule 143 for Rs. ......................... (in figures) (Rupees ..................................) (in words) in addition to such benefit as shown in item 6. Signature ....................................... Designation......................................... (Prescribed authority)
(Prescribed authority)
The certificate is renewed and the period of validity is extended as specified in columns (2) and (3) below :-
The dealer is eligible for further benefit of deferment under section 40(5) read with rules 110, 123/benefit of remission under section 41(2) read with rule 134 and rule 143 for Rs. ......................... (in figures) (Rupees ..................................) (in words) in addition to such benefit as shown in item 6. Signature ....................................... Designation......................................... (Prescribed authority)
* Strike out whichever is not applicable