(1) If the refund amount due to a dealer is not received by him within the period specified in subsection (5) of section 42, he shall make an application to the assessing authority claiming the interest payable by the Government.
(2) (a) On receipt of the application, the assessing authority shall, after such enquiry as it may consider necessary for the purpose of verification of the eligibility of the dealer and the correctness of the claim made, issue a notice for the payment of the interest.
(b) If on such enquiry, the assessing authority finds that the claim is not in order or that the amount of interest claimed is not admissible either in full or in part, it shall, after giving the dealer an opportunity of being heard, and for reasons to be recorded in writing, reject the claim or disallow such part of the claim.
2 [12-A Authority for Clarification and Advance Ruling.—(1) delete[Every application under Section 48-A by a registered dealer, seeking clarification on any point concerning the rate of tax, shall be made to the Authority in Form VV in quadruplicate and shall be accompanied by a crossed banker’s cheque in favour of State Bank of India or crosssed demand draft or pay order of a Bank in support of having paid a sum of rupees one thousand only in favour of the Commissioner of Commercial Taxes, Chennai]delete.
(1) Every application under section 48-A by a registered dealer, seeking clarification on any point concerning the rate of tax, shall be made to the Authority in electronic Form VV and shall be accompanied by proof of electronic payment of a fee of rupees one thousand.”;]*
(2) On receipt of any such application, the Authority shall cause a copy thereof to be forwarded to the assessing or registering authority concerned and cal for any information or records.
(3) The Authority may, after examining such application and the records called for, by order. Either admit or reject the application within thirty days from the date of receipt of the application.
Provided that no application shall be rejected without giving the applicant a reasonable opportunity of being heard and the reasons for rejection shall be recorded in the order.
(4) The Authority shall send a copy of every order made under sub-rule (3) to the applicant and the Authority concerned specified in sub-rule (2).
(5) The Authority shall hold to sittings normally at its headquarters at Chennai as and when required and date of hearing shall be intimated to the applicant and the Authority concerned specified in sub-rule (2).
(6) (i) The Authority may at its discretion permit or require the applicant to submit such additional facts as may be felt necessary to enable it to pronounce its clarification or advance ruling.
(ii) Where in the course of the proceedings before the Authority, a fact is alleged which cannot be borne out by record, it shall be stated clearly and concisely and supported by a duly sworn affidavit.
**[(7) Where an application is admitted under sub-rule (3), the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority itself, within a period of one hundred and eighty days from the date of admission of the application, pass such order as it may deem fit on the question specified in the application, after giving a reasonable opportunity to the applicant of being heard, if it so desire. The Authority shall send a copy of the order to the applicant and to the assessing or registering authority concerned.]** Omitted [(7) Where an application is admitted under sub-rule (3), the Authority shall after examining such further material as may be placed before it by the applicant or obtained by the Authority, pass such order as it deemed fit on the question specified in the application, after giving a reasonable opportunity in the applicant of being heard, if he so desired.
The Authority shall send a copy of the order to the applicant and to the authority concerned specified in sub-rule (2).]
Omitted
(8) Where on the date fixed for hearing or any other day in which the hearing may be adjourned, the applicant does not appear in person or through an authorized representative when called upon the authority may dispose of the application in ex parte on merits:
Provided that where as application has been so disposed of and the applicant applies within fifteen days of receipt of the order and satisfied the Authority that there was sufficient cause for his non-appearance when the applicant was called upon the hearing, the Authority any, set –aside the ex parte order and restore the application for fresh hearing.
SRO A-11 / 2010 dated 6 th April 2010, effective from that date – see Section 18 (3) of the Act .
2. Inserted by Notification No. SRO A-18 (b) / 2011 – G.O. No 133 dated 31 st October 2011, effective from that date.
*. In Rule 11 in sub-rule (2) for the expression “Form W” “electronic Form W” was substituted and in Rule 12-A for sub-rule (1) was replaced by sub-rule (1) as per G.O Ms. No. 18 Dated 29.01.2016.
** In Rule 12-A, for sub-rule (7) was substituted instead of sub-rule(7) as per G.O Ms.No. 101 and Gazette No 166 dated 11.07.2016
(9) A copy of the order made under sub –rule (8) shall be sent tot the applicant and the Authority concerned specified in sub-rule (2).
(10) Where the applicant dies or is wound up or dissolved or disrupted or amalgamated or succeeded to by any other person or otherwise come to end, the application shall not abate and may be permitted by the Authority, where it considers that the circumstances justify it, to be continued by the executor, administrator or other legal representative of the applicant or by the liquidator, receiver or assignee or successor, as the case may be, on an application made in this behalf.
(11) An applicant any withdraw the application filed under Section 48-A of the Act, at any time before the issue of orders by the Authority].