1[6A Use, custody, maintenance, etc. of records of certificates in Form ‘J’
(1) An authorised officer for the purchase of diplomatic mission, consulates, United Nations and other international body and diplomatic agent, consular, official or personnel thereof, in the course of inter-state trade or commerce from a registered dealer shall furnish a certificate in Form ‘J’ referred to in sub-rule (11A) of rule 12 of the Central Rules.
2[(2)(a) Before furnishing such certificate, the authorised officer shall fill in all the required particulars in the certificate, affix his usual signature in the space provided in the certificate for this purpose, retain the counterfoil of the certificate and make over the other two portions in the certificate marked “Original” and “Duplicate” to the selling dealer.
(b) The counterfoil of the certificate shall be maintained by the authorised officer for a period of five years or such further period as may be specified by the Commissioner.
(c) A dealer who claims to have made a sale to any diplomatic mission, consulates, United Nations and other international body and diplomatic agent, consular, official or personal thereof, in the course of inter-state trade or commerce, shall, in respect of such claim, furnish to the Commissioner within a period of three months after the end of the quarter to which the certificate relates alongwith the reconciliation return prescribed in rule 4, the portion marked “Original” of the certificate in Form ‘J’ received by him from the authorised officer and shall also produce for inspection the portion of the certificate marked “Duplicate”, if required to do so by the Commissioner.]]
Note :-
1. Rule 6A and 6B inserted vide No.F.3(77)/Fin.(T&E)/2005-06/1528 kha, dated 17.03.2006 w.e.f. 17.03.2006.
2. Substituted vide notification no.F.3(2)/Fin(T&E)/2007-08/(iii)/dsfte/354, dated 14.05.2007, w.e.f. 14.05.2007. Earlier read as :-
“(2) The provisions of sub-rule (2) and sub-rule (3) of rule 5 in relation to Declaration Form ‘D’ referred to therein shall also apply to certificate in Form ‘J’, with such changes as circumstances may require.” |