Download Arunachal Pradesh Vat Form SF-02

Download Arunachal Pradesh VAT FORM SF-02 Application for Return, Release or Discharge of Security As per Rule 31 of the Arunachal Pradesh Goods Tax Rules, 2005 Safe-keeping, retention and return of security. (Section 27):

(1) Post Office Savings Bank pass books, deposit receipts of banks, security bonds and agreements, promissory notes or stock certificates tendered as security shall be kept in safe custody by the Commissioner or of an officer nominated by him in this behalf.

(2) Security tendered in any form shall be retained until the Commissioner orders that there is no further necessity for keeping it.

(3) Where a person has ceased to be a dealer or to undertake any other activity for which security under the Act might be required, the person may apply for the return, surrender or cancellation of the security in Form SF-02.

(4) The Commissioner shall issue order on application for release of security in Form SU-02 with four months of the application. A person may object in the manner provided in section 75 if the Commissioner has failed within 4 months to return, surrender or
cancel the security.

Provided that, where the person has sought a refund in cash pursuant to sub-section (2) of section 11 at any time, the person may object only if the Commissioner has failed within 18 months to return, surrender or cancel the security.

(5) No security deposit shall be repaid or re-transferred to the person or otherwise disposed of except in accordance with the
terms of the security bond or agreement. While returning or transferring the security to the person, the person shall give an
acknowledgment duly signed and witnessed setting forth therein the full particulars of the security returned or transferred to him.

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