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Refund under section 62 of tax to registered dealer, or casual dealer.

79. (1) Save and except refund under rule 80, rule 81 and rule 82, no other refund under section 62 of the Act shall be allowed to a dealer or a casual dealer without making assessment of him for the relevant period.

(2) The refund under section 62, shall be made as per conditions and in the manner prescribed in the sub-rule (4), sub-rule (5), and sub-rule (6) of rule 59 and shall be entered into a refund register in Form No. 41.

79A. Refund under sub-section (8A) of section 22. – (1) Where a dealer enjoying deferment of payment of tax under clause (a), or tax holiday under clause (b), or remission of payment of tax under clause (c), of sub-section (1) of section 118, exercises option under sub-section (8A)of section 22 seeking refund of seventy five per centum of the accumulated input tax credit or input tax rebate in respect of any quarter of a year, such refund shall be given to him without making any prior assessment subject to the provision of sub-rule (2).

(2) The registered dealer shall, after submission of original returns along with receipted challans evidencing full payment of net tax, interest, and late fee according to such return for any return period under the Act and under the Central Sales Tax Act, 1956 make an application in Form 33 electronically to the web site, www.wbcomtax.gov.in of the Commercial Taxes Directorate, to the Commissioner, within three months from the date of submission of such return, or subject to the satisfaction of the Commissioner, or the Additional Commissioner, as may be authorised by the Commissioner (hereinafter referred to as the refund sanctioning authority for the purpose of this rule) within such further time not exceeding four months from the date of submission of such return as may be allowed by such authority, for refund of ninety per centum of seventy five per centum of the accumulated input tax credit or input tax rebate arising during such return period comprising the quarter of any year.

(2A) The registered dealer who has made an application electronically in Form 33 under sub-rule (2) shall immediately after making such application, transmit electronically the following along with the application in Form 33 :

(a) a statement of computation of the amount, claimed by him in the application for refund to be refundable to him in the following proforma :–

STATEMENT OF COMPUTATION OF THE REFUNDABLE AMOUNT BY .............

...................... (name of the dealer) Registration Certificate No. .......................................

in respect of the period.....................................

1. (a) Output tax during the quarter

(b) Output tax deferred/remitted/exempted u/s. 118(1)(a)/(b)/(c)

2. (a) Total input tax credit during the quarter (as certified by the Chartered Accountant or the Cost Accountant)

(b) Input tax credit in respect of the unit enjoying deferment/remission/tax holiday under section 118

3. Seventy-five per centum of the accumulated input tax credit or input tax rebate

in respect of the quarter

4. Ninety per centum of the amount, referred to in serial no. (3) above, claimed as refund

The above statement is true and correct to the best of my knowledge and belief.

Signature with the date and status

(Proprietor/Partner/Karta, HUF/Principal Officer/Trustee/President/General Secretary)

(b) a statement of purchases, pertaining to the refund in the following proforma :–

STATEMENT OF PURCHASE PERTAINING TO THE REFUND UNDER SUB-

SECTION (8A) OF SECTION 22

BY	………………...........................................				............ (name		of the	dealer) Registration
Certificate No....................................				IN RESPECT OF THE RETURN PERIOD ..........................

Sl.		Certificate	Name	Description	Serial	Tax paid	Amount	of	Tax involved on
No.		of	of the	of goods	No.	or	purchase/		the amount of
		registration	seller	sold by the	and	payable	portion of		purchase/portion
		No. Of the		seller	date of	to the	amount of		of the amount of
		seller			tax	seller by	purchase		purchase as
					invoice	dealer	related to		mentioned in col
					issued	claiming	claim for		(7)
					by the	refund	refund
					seller	on tax	(furnish
						paid on	information
						purchase	only where
						of goods	segregation
						by him	is possible)
(1)		(2)	(3)	(4)	(5)	(6)	(7)		(8)

Signature with the date and status (Proprietor/Partner/Karta, HUF/Principal Officer/Trustee/President/General Secretary)

(c) an option in the following proforma :–
	FORM OF OPTION
*I/We ..................................	(Proprietor/Partnet/.................................	)	carrying	on
business under the trade name .........................................................................			/on behalf
of ….................................. (Company/HUF / ...............................................		)	hereby	opt

to forego refund of the twenty-five per centum of the accumulated input tax credit or input tax rebate under sub-section (8A) of section 22 of the West Bengal Value Added

Tax Act, 2003, amounting to Rs. ............... (in figures) Rupees .................... (in words)

in respect of the quarter ending on .................. .

Signature with the date and status

(Proprietor/Partner/Karta, HUF/Principal Officer/Trustee/President/General Secretary)

(d) Copy of the valid certificate of eligibility in Form 77 or Form 79, as the case may be, granted to the dealer in respect of the unit referred to in Form 33 :

(e) an application for condonation of delay in making application for refund in Form 33 if the application has been made after the expiry of the period of three months from the date of submission of return.

(2B) The dealer shall, within fifteen days from the date of completion of the electronic transmission of Form 33 and the documents referred to in sub-rule (2) and sub-rule (2A), submit those documents, including Form 33, in paper form, duly filled in, signed and authenticated by him, to the refund sanctioning authority, either in person or by speed post by way of generating paper form of those documents electronically after transmission of those documents under sub-rule (2) and sub-rule (2A). He shall also submit the following along with paper form of the above documents :

(a) a copy of the return certified by him to be the true copy of the return furnished by him in respect of the quarter for which refund has been sought;

(b) a certificate from a Chartered Accountant or a Cost Accountant certifying the amount of purchase and the amount of sales and the correctness of the claim of refund made in Form 33;

(c) a copy of the receipt received by the dealer, electronically acknowledging the receipt of document transmitted electronically under sub-rule (2) and sub-rule (2A).

(3) The application for refund in Form 33 shall be deemed to have been received under this rule on the date on which, after making of the application for refund electronically in Form 33 under sub-rule (2) and transmission of documents referred to sub-rule (3) electronically, the application in Form 33 in paper form accompanied by the paper form of the documents referred to in sub-rule (2) and sub-rule (2A) are received by the authority.

(4) The refund made under sub-section (8A) of section 22 shall be entered into a refund register in Form 38A.

(5) The provisions of sub-rule (2CC), sub-rule (2D), sub-rule (2E), sub-rule (2F), sub-rule (2G), sub-rule (3), sub-rule (3A), sub-rule (3B), sub-rule (3C), sub-rule (5), sub-rule (6), sub-rule (7), sub-rule (7A), sub-rule (7B), sub-rule (7C), sub-rule (8), sub-rule (9), sub-rule (10) of rule 76 shall, mutatis mutandis, apply to the dealers seeking refund of input tax credit or input tax rebate under sub-section (8A) of section 22.

Refund of tax to certain classes of dealers, buyers etc., the excess payment of tax, penalty or interest arising out of rectification, re-assessment, appeal, review, refund of the excess amount deducted at source in respect of works contract and payment of interest by the Commissioner for delayed payment of refund.