64. Application for Determination of Disputed Questions, Summary Rejection, etc.
(1) A separate application for determination of a disputed question shall be made in respect of each question that is sought to be determined.
(2) The application shall
(a) be in writing,
(b) contain the name and address of the applicant
(c) be accompanied with proof of payment of fees,
(d) contain a statement of relevant facts in detail along with supporting evidence, if any;
(e) contain a statement explaining the circumstances in which the dispute has arisen, and
(f) be signed and verified by the applicant himself and not by any person authorized to appear before the commissioner in such proceedings or by any agent, in the following form, namely :
Verification
I ……. do hereby declare that the particulars furnished and statements made above are correct and complete to the best of my knowledge and belief.
Place :
Signature:
Date :
Full Name:
Status:
Address:
(3) The application may be summarily rejected
(a) if it is incomplete with regard to any of the provisions of sub-rule (2), or
(b) if the applicant fails to reply to any query made, or
(c) if, in case of any question posed under clause (e) or (f) of sub-section (1) of section 56, the applicant is not liable to pay sales tax or the case may be, purchase tax into the Government treasury, or, as the case may be, is not entitled to claim set-off on the transaction;
(d) on any other ground which the Commissioner may consider sufficient and which shall be reduced to writing by him :
Provided that, before an order summarily rejecting the application is passed under this sub-rule, the applicant shall be given a reasonable opportunity of being heard.
