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Exemption under sub-section (4) of section 64 from furnishing tax invoice due to
situation beyond dealer's control.

24. (1) Where a registered dealer, on account of loss of any tax invoice due to situation beyond his control, is not in a position to produce tax invoice in original, he may, ordinarily within one month from the date of arising of such situation or coming to know about the fact of loss of such tax invoice, whichever is earlier, make an application in writing to the Commissioner in this behalf to exempt him from furnishing such invoice or invoices.

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

(a) the year comprising period or periods to which the claim relates ;

(b) name of the selling dealer and his registration certificate number under the Act;

(c) statement giving particulars of purchases invoices as mentioned in his books of accounts; and

(d) nature of alternative evidence in lieu of invoices claimed to have been lost;

(3) The Commissioner may, on receipt of the application made by the registered dealer under sub-rule (1), cause such enquiries as he considers necessary or calls for any evidence from the applicant 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 applicant dealer is not in a position to furnish all or any of the tax invoices referred to in his application under sub-rule (2) on account of loss of such invoices due to situation beyond his control, the Commissioner may, by an order in writing, exempt such registered dealer from furnishing such tax invoices, subject to conditions, as he may specify in his order:

Provided that the Commissioner may refuse to exempt the applicant dealer from furnishing such tax invoices where the dealer is found to be defaulter in the matter of furnishing return or payment of tax relating to the relevant period under provisions of the Act.