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THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER XVI : Miscellaneous

209. Manner of obtaining permission from Commissioner to act as an authorised representative or agent on behalf of dealers.

(1) Where a person referred to in sub-clause (v) of clause (a) of sub-rule (1) of rule 2 intends to act as an authorised representative or agent on behalf of dealers, he shall make an application to the Commissioner stating the following particulars -

    (i) Name in full.

    (ii) Father's name.

    (iii) Complete residential address.

    (iv) Educational Qualification.

    (v) Contact telephone number. (if any).

(2) The Commissioner, after making such enquiry as he deems fit and upon being satisfied about the competence of the applicant to act as an agent referred to in the sub-rule (1), issue to the applicant a certificate in Form no. 87 allowing him to act as an authorised representative or agent on behalf of the dealers until it is revoked.

(3)The certificate as issued by the Commissioner may be withdrawn and permission to act as an agent may be revoked at any by the Commissioner when he is satisfied that such person is failing to make a conscientious discharge of his duties as an agent:

Provided that no such withdrawl or revokation can be made without giving such person an opportunity of being heard.