Rule 35
Circumstance Beyond Control
(1) For purpose of Sub-section (4) of Section 19 of the Act, the following circumstance shall be deemed
circumstances beyond control:
(a) If the person required to pay tax becomes ill and disabled, until Seven days from the date of
recovery.
(b) If the person required to pay tax has to undergo obsequies, until Seven days from the date of
completion of obsequies,
(c) If a woman required to pay tax gives birth to a child, until Thirty-Five days from the date of giving
birth,
(d) If the person required to pay tax dies goes, mad or disappears and his heir or guardian makes an application within Thirty-Five days from the date of occurrence of such event, until Seven days from the date of receipt of such application,
(e) In cases of being unable to come to the Value Added Tax Office became of the road being closed due to flood, landslide, ice on similar other cause, until Seven days from the date of opening of the road,
(f) In cases where one is unable to come because of full closure of transportation means, until the next
day of the end of such closure.
(2) If additional time-limit has to be asked because of occurrence of circumstance beyond control as mentioned in Clauses (b), (c), (d), (e) and (f) of Sub-rule (1), recommendation of the concerned Village Development Committee or Municipality has also to be submitted.
(3) In making request for additional time-limit because of occurrence of circumstance beyond control as mentioned in Clause (f) of Sub-rule (1), recommendation of the Village Development Committee or Municipality related with the place where the means of transportation has been closed has also to be submitted.
circumstances beyond control:
(a) If the person required to pay tax becomes ill and disabled, until Seven days from the date of
recovery.
(b) If the person required to pay tax has to undergo obsequies, until Seven days from the date of
completion of obsequies,
(c) If a woman required to pay tax gives birth to a child, until Thirty-Five days from the date of giving
birth,
(d) If the person required to pay tax dies goes, mad or disappears and his heir or guardian makes an application within Thirty-Five days from the date of occurrence of such event, until Seven days from the date of receipt of such application,
(e) In cases of being unable to come to the Value Added Tax Office became of the road being closed due to flood, landslide, ice on similar other cause, until Seven days from the date of opening of the road,
(f) In cases where one is unable to come because of full closure of transportation means, until the next
day of the end of such closure.
(2) If additional time-limit has to be asked because of occurrence of circumstance beyond control as mentioned in Clauses (b), (c), (d), (e) and (f) of Sub-rule (1), recommendation of the concerned Village Development Committee or Municipality has also to be submitted.
(3) In making request for additional time-limit because of occurrence of circumstance beyond control as mentioned in Clause (f) of Sub-rule (1), recommendation of the Village Development Committee or Municipality related with the place where the means of transportation has been closed has also to be submitted.