(1) Subject to the compliance of the conditions prescribed in rule 30K, where on account of loss of any declaration due to fire or flood, a dealer is not in a position to substantiate his claim in terms of clause (b) of sub-section (1) of section 16, and where he requires an order of the Commissioner to exempt him from furnishing such declaration, such dealer may, ordinarily within six months from the date of fire or flood, as the case may be, make an application in writing to the Commissioner requesting him to pass an order in this matter.

(2) In his application to the Commissioner under sub-rule (1), the dealer shall furnish, inter alia, the following particulars :-

(a) the periods of return to which the claim relates;

(b) nature of claims covered by the declarations specifying the relevant provisions of the Act and the rules;

(c) amount of the claims for each return period under different provisions of the Act for which declarations are claimed to have been lost;

(d) the nature of alternative evidence, in lieu of declarations claimed to have been lost, including certificate from the registered dealer to whom goods were sold stating therein the amount and nature of purchases;

(e) particulars of report, if any, lodged with local police station or particulars of any report of fire service station or any other authority;

(f) extent of damage caused by fire or flood on the basis of certificate from the authorities concerned;

(g) any other evidence which the dealer wishes to adduce.

(3) The Commissioner may, on an application made by a dealer under sub-rule (1), make or cause such enquiries as he considers necessary or call for any evidence from the dealer or any other person or authorities which may be deemed necessary for disposal of such application.

(4) Where the Commissioner is satisfied that the dealer is not in a position to furnish the declarations refered to in rule 30C, on account of loss of such declaration due to fire or flood, the Commissioner may, by an order in writing, exempt such dealer from furnishing such declarations, subject to conditions, if any, as he may specify in the said order:

Provided that the Commissioner may refuse to exempt any dealer from furnishing declaration where the dealer is found to have not furnished return relating to claims for deductions from his turnover of sales under clause (b) of sub-section (1) of section 16.