(2) The dealer shall make a declaration in the application made under sub-rule (1) that he has no liability to pay tax for execution of works contract under section 14 or he has paid such tax due from him.
(3) If the appropriate assessing authority or the authority referred to in rule 205 is satisfied that the application is in order and the declaration made by the dealer in his application is correct, such authority shall, within ten days from the date of receipt of such application, issue a clearance certificate in Form No. 84 to such dealer, and send the clearance certificate to him ordinarily by post or through courier service.
(4) A clearance certificate issued under sub-rule (3) shall be valid for a period of three months from the date of order for issuing such certificate, and the period of validity shall be specified in such certificate over the signature and seal of the appropriate assessing authority.
(5) A copy of the clearance certificate so issued shall be retained by the appropriate assessing authority for his record.
(6) Where the authority referred to in sub-rule (3) does not issue a clearance certificate to a dealer under sub-rule (3), such authority shall, after giving him an opportunity of being heard, reject his application within ten days from the date of receipt of such application for reasons to be recorded therefor and intimate him in writing accordingly.