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Section 29: Security from casual dealer

Sub-section (1) of Section 70 of the Punjab Value Added Tax , Rules 2006Union territory Rules of Chandigarh · 2005

(l) The designated officer on receiving an application from the casual trader, shall determine the amount of securitY keeping in ' vie~ the quantum of business likely to be undertaken by the casual trader. The amount of such security, shall, however, not exceed rupees one lac.

(2) Every causal trader shall furnish security for the amount, determined under sub-section (4) of section 31, which shall be in the form of bank guarantee from a

10cal.Scheduled bank or in cash against a receipt in Form VAT-tO. 'issued by the designated officer.

(3) On receipt of the application complete in all respects alongwith security, the designated officer, shall record the, particulars of the casual trader and maintain the same. If the designated officer is satisfied that th,e particulars contained in the application are correct and complete, he shall grant permission in triplicate to the casual trader in Form VAT-11.·The first two copies of the permission' shall be given to ihe casual. trader and the third copy shall be kept in the record :

Provided ,that if the designated officer is not satisfied that the particuiars contained in the application are correct and complete. he shall, after affording an opportunity to the casJ,Jal trader of being heard, reject the' application for the reasons to be recorded in' writing.

. (4) The designated officer, at any stage dUling the currency of the casual business, may, keeping in view the quantum of business undertaken or likely to be undertaken, demand an additional security, if he is satisfied that the security already obtained is insufficient:

Provided that the total amount of security including the additional security, shall not exceed rupees one lac.

Where this provision sits

ActSub-section (1) of Section 70 of the Punjab Value Added Tax , Rules 2006
Section29
Marginal noteSecurity from casual dealer
JurisdictionUnion territory of Chandigarh
StatusIn force as published by the source

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