Amendment status not verified — confirm the current text below against the official source.
Clearance certificate: (1) Notwithstanding anything contained in any other law for the time being in force, no Government, Local Authority, Educational Institution or Corporation or Body Corporate established by or under a Central or State Act shall place order with, or make purchases of any gods from, any dealer or make any payment to such dealer for such purchases, unless the prescribed authority certifies in the prescribed manner that such dealer:- (i) Has no liability to pay tax or has not defaulted in furnishing any return or return together with the receipted challan or challans showing payment of all taxes payable under this Act or the Central Sales Tax Act, 1956. (ii) Has not defaulted in making payment of tax otherwise payable by, or due from him under this Act or the Central Dales Tax Act, 1956 (Act no 74 of 1956) ;or (iii) Has made satisfactory provision for securing the payment of tax by furnishing bank guarantee in favour of the prescribed authority or otherwise, ass the case may be. (2) The application for the certificate required under sub-section (1) shall be made by the dealer referred to in that sub-section to the Commissioner and shall be in such form and shall contain such particulars as may be prescribed. -90- CHAPTER-MI REPEAL AND SAVINGS