THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER XV : Incentives to industrial units - deferent of payment of tax by new or expanded industrial units, conditions and restrictions for deferment and certificate of eligibility therefor, remission of tax payable by new or expanded units, conditions and restrictions for remission and certificate of eligibility therefor, exemptions of sales by newly set up small-scale industrial units, conditions and restrictions for exemption and certificate of eligibility therefor.

Body 192. Manner of application for certificate of eligibility and disposal of such application.

(1) A registered dealer holding an unexpired certificate of eligibility for tax holiday issued under the previous Act shall, within one hundred and twenty days from the appointed day, apply to such Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner, as the Commissioner may, by an order in writing, authorise in this behalf, for fresh certificate of eligibility in Form no. 78 unless the certificate of eligibility issued under the previous Act is due to expire within two months from the appointed day, in which case, the said certificate issued under previous Act shall be deemed to be valid for the purposes of this Act and rules till the date of its expiry.

Provided that if the application in Form 78 is submitted by the registered dealer after one hundred and twenty days from the appointed day for issuing fresh certificate of eligibility, such authorised Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner may, on being satisfied with the reasons for delay in submitting such application, condone the delay and accept the application for tax holiday.

(2) The application referred to in sub-rule (1) shall be duly filled in, signed and verified by the dealer.

(3) If the Senior Joint Commissioner or the Joint Commissioner or the Deputy Commissioner, as the case may be, is satisfied that a registered dealer has furnished correctly all information in the application referred to in sub-rule (1), and that such dealer has complied with the requirements of the provisions of the Act and the rules for the purpose of clause (b) of sub-section (1) of section 116, and such registered dealer is eligible to enjoy the tax holiday under clause (b) of sub-section (1) of section 118, the Senior Joint Commissioner or the Joint Commissioner or the Deputy Commissioner, as the case may be, shall grant a certificate of eligibility in Form no. 79 to such dealer for the available eligible period as applicable to him under clause (b) of sub-section (1) of section 118 from the appointed day for sale of the goods manufactured in his newly set up small-scale industrial unit.

(4) The certificate of eligibility granted under sub-rule (3) shall, subject to the provisions of the rules in this Chapter, be valid for the available eligible period from the appointed day.

(5) When the Senior Joint Commissioner or the Joint Commissioner or the Deputy Commissioner is satisfied that the information furnished in the application referred to in sub-rule (1) is not correct and complete, or that the dealer has not complied with the requirements of the provisions of the Act and the rules as mentioned in sub-rule (1), or that the dealer is not entitled to enjoy the benefit of tax holiday under clause (b) of sub-section (1) of section 118, he shall reject the application for reasons to be recorded in writing:

Provided that before such application is rejected, the dealer shall be given a reasonable opportunity of being heard.