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The West Bengal Sales Tax Rules, 1995
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149. Renewal of certificate of eligibility for deferment of payment of tax or remission of tax

(1) A dealer shall, within thirty days before the expiry of the validity of the certificate of eligibility granted under sub-rule (1) of rule 148, or renewed earlier under this rule, make an application to the Deputy Commissioner or the Assistant Commissioner, as the case may be, for renewal of his certificate of eligibility for a further period.

(2) If the Deputy Commissioner or the Assistant Commissioner, as the case may be, is satisfied that the dealer is eligible for deferment of payment of tax under sub-section (1) of section 40 or remission of tax under sub-section (1) of section 41, as the case may be, and the rules made thereunder, he shall renew the certificate of eligibility for a period not exceeding twelve months from the date immediately following the date on which the validity of such certificate has expired.

(3) When the Deputy Commissioner or the Assistant Commissioner, as the case may be, is not satisfied that the dealer is eligible for deferment of payment of tax under sub-section (1) of section 40 or for remission of tax under sub-section (1) of section 41, as the case may be, he shall, after giving the dealer a reasonable opportunity of being heard, reject the application for renewal for reasons to be recorded in writing.

(4) If there is a change in the gross value of fixed capital assets subsequent to the issue of a certificate of eligibility, the dealer holding such certificate shall inform the Deputy Commissioner or the Assistant Commissioner, as the case may be, of such change ordinarily within one month thereafter and the authority referred to above, on being satisfied with the supporting documents, shall amend such certificate accordingly.