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The Assam Value Added Tax Rules, 2005.
CHAPTER-VIII : INSPECTION OF ACCOUNTS AND DOCUMENTS AND SEARCH OF PREMISES AND ESTABLISHMENT OF CHECK-POSTS

Body 44.   Manner of issue of clearance certificate to a dealer or person.

(1) Where a dealer or person requires a clearance certificate, such dealer shall, make an application online in Form-63 supplying all the information sought therein.

(2) If the Prescribed Authority is satisfied that the application is in order and the information incorporated therein is correct in all respects, such authority shall, within seven days from the date of online submission of such application, grant online, to such dealer or person, a clearance certificate in Form-63.

(3) A clearance certificate issued under sub-rule (2) shall be valid for the period specified in such clearance certificate.

(4) Omitted w.e.f. 02-08-2016.

(5) Where the Prescribed Authority does not grant a clearance certificate to the dealer or person under sub-rule (2), such authority shall communicate reasons for the same online within five days from the date of online submission of application.