Download Jammu & Kashmir Vat Form Vat-57
Download J&K FORM VAT-57: REFUND APPLICATION
As per J&K VAT Rule 67(13) Inspection under sub-section (3) and (6) of Section 66
Soon after the seizure of the goods, the Empowered Authority or Authorized Officer as the case may be, may levy penalty under sub-section (6) of Section 66 of the Act provided that before passing the order, a reasonable opportunity of being heard is given to the dealer by issuing a notice in Form VAT-56. The goods shall be released after passing orders subject to payment of penalty imposed, if any. And in case the penalty demanded is not paid within the period under rules, it shall be put to auction and the sale proceeds of the goods shall be paid to the owner of the goods after deducting the amount of such penalty besides other expenses incurred on unloading, handling and auctioning. The excess amount shall be refunded to the owner of the goods on an application made in Form VAT-57 within a period not exceeding 90 days from the date of auction. In case no claim of ownership is made within the said period the amount shall be forfeited to the Government. No interest shall accrue on such amount.
As per J&K VAT Rule 72(9) Release/disposal of goods seized
The application form for refund as provided in sub-rule 13 of Rule 67 shall be in Form VAT-57 and the amount refundable under sub-section 12 of Section 67 shall be refundable in the same manner as provided for refund of tax and penalty under section 50 .
Download Jammu & Kashmir Vat Form Vat-56 Download Jammu & Kashmir Vat Form Vat-58