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THE HIMACHAL PRADESH VALUE ADDED TAX RULES, 2005.
CHAPTER - IV : DEALERS ENGAGED IN CASUAL BUSINESS

29. Grant of permission.-

When the appropriate Assessing Authority is satisfied that the application, in Form VAT-VIII, is complete in all respects and the security has been furnished under sub-rule (1) of rule 28, it shall grant permission to the casual dealer in Form VAT-IX, which shall be in triplicate. The first two copies shall be given to the casual dealer. Such authority shall enter the particulars of such permission in a register to be maintained for the purpose:

Provided that if the said authority is not satisfied that the particulars contained in the application are correct and complete or that the casual dealer has not furnished the security he shall, after affording an opportunity of being heard, reject the application for reasons to be recorded in writing.