25. Exemption from furnishing of returns
(1) An application for exemption from furnishing of returns under sub-section (2) of section 29 shall be made to the Commissioner in Form 209 and if the Commissioner is satisfied that the dealer is not likely to make any taxable sale or purchase during any year, he may grant exemption to such dealer for that year.
(2) The exemption granted under sub-rule (1) shall be subject to the following conditions, namely;
(a) if the dealer makes during the period of exemption any sale or purchase which is taxable, he shall, within thirty days from the date of such sale or purchase, give information thereof to the concerned Commercial Tax Officer having jurisdiction;
(b) the dealer shall furnish returns by the dates and in the manner prescribed by these rules beginning with the period commencing with the month during which the sale or purchase aforesaid takes place.
(3) The Commissioner may, after giving the dealer reasonable opportunity of being heard and for the reasons to be recorded in writing, cancel the exemption.
(4) The exemption granted by the Commissioner under sub-rule (1) shall be for a period of one year and may be exercised from year to year.