Download Assam Vat Form-9: Information to Be Furnished By the Transferee under the Assam Value Added Tax Rules, 2005
This form is applicable where a dealer transfers his business and the transferee holds a registration under this Act necessitating the cancellation of the registration of the transferor.
As per Assam Vat rule 15
(1) When a registered dealer effects or comes to know of any changes as mentioned under sub-section (1) of section 27, he shall make an application in Form-8 in this behalf to the Prescribed Authority together with certificate of registration and evidence in respect of such change, within fourteen days of the occurrence of the event. The Prescribed Authority may, however, accept the application even after the expiry of the prescribed time, if he is satisfied of the reasons for the delay. The Prescribed Authority, if after making such enquiry as he deems fit and proper, is satisfied that the contents of the application are true and correct, he shall, by an order in writing, amend the certificate of registration of the dealer within forty-five days from the date of receipt of such application
(2) Where a dealer registered under the Act discontinues his business, he shall make an application in Form-8 together with certificate of registration for cancellation thereof to the Prescribed Authority within fourteen days from the date of such discontinuation. If the Prescribed Authority, after making such enquiry as he deems fit and proper, is satisfied that the business has been discontinued, he shall, by an order in writing, cancel the certificate of registration under sub-section (8) of section 27.
(3) Where a dealer transfers his business and the transferee holds a registration under this Act necessitating the cancellation of the registration of the transferor, both the transferor and the transferee shall furnish the intimation to the Prescribed Authority in Form-8 and Form-9 respectively.
(4) Where a dealer fails to pay any tax, interest, penalty or any sum payable under this Act or fails to furnish return without any reasonable cause, the Prescribed Authority may, with the prior approval of the Commissioner and for reasons to be recorded in writing and after giving the dealer a reasonable opportunity of being heard, suspend the certificate of registration of such dealer with immediate effect, under sub-section (13) of section 27. The reasons for such suspension shall be communicated to the dealer. The Prescribed Authority shall cause display of this fact on the notice board of his office and also give wide publicity through mass media, including website on the internet, for public information. Such dealer shall not be entitled to any issue tax Invoice in respect of sales made by him or to receive tax Invoice at the time of purchase of taxable goods during the period of such suspension of his registration.