(1)Where a dealer requires a clearance certificate under sub-section (l) of section 99 for purposes, other than the purpose of receiving payment from a contractee without deduction of any amount at source for execution of works contract under section 40, such dealer shall, make an application in Form No. 83 in duplicate containing therein a declaration in terms of clause (i), clause (ii), and clause (iii) of that sub-section, duly verified and signed, to the appropriate assessing authority or such Special Commissioner, Additional Commissioner, Deputy Commissioner or Assistant Commissioner as the Commissioner may authorise in this behalf, with a prayer to issue a clearance certificate to him for the purposes and in the manner referred to in that sub-section.
(2) If the appropriate assessing authority or the authority referred to in sub-rule (1) is satisfied that the application is in order and the declaration made by a dealer in his application under sub-section (1) of section 99, is correct, such authority shall, within fifteen days from the date of receipt of such application, issue to such dealer or person a clearance certificate in Form No. 83 in accordance with sub-section (1) of that section and send the clearance certificate to such dealer or person ordinarily by post or through courier service.
(3) A clearance certificate issued under sub-rule (2) shall be valid for twelve months from the date of order for issuing such certificate and the period of validity shall be specified in such clearance certificate over the signature and seal of the appropriate assessing authority.
(4) Copy of the clearance certificates so issued shall be retained by the appropriate assessing authority for his record.
(5) Where the appropriate assessing authority or the authority referred to in sub-rule (1), does not issue a clearance certificate to a dealer under sub-rule (2), such authority shall, after giving the dealer an opportunity of being heard, reject his application within fifteen days from the date of receipt of such application for reasons recorded therefor and intimate him in writing accordingly.