Indemnity for duplicate tax invoice secures revenue where lost invoices risk fraud or misuse, obliging the dealer to repay losses. A purchasing dealer executing Form DVAT-36 irrevocably undertakes to indemnify the Commissioner against any tax or other loss arising from fraud, misuse or incorrect statement relating to a lost or destroyed tax invoice, and binds the dealer and, where applicable, the dealer's heirs, executors, administrators or representatives to pay amounts the Commissioner or any prescribed authority may direct.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Indemnity for duplicate tax invoice secures revenue where lost invoices risk fraud or misuse, obliging the dealer to repay losses.
A purchasing dealer executing Form DVAT-36 irrevocably undertakes to indemnify the Commissioner against any tax or other loss arising from fraud, misuse or incorrect statement relating to a lost or destroyed tax invoice, and binds the dealer and, where applicable, the dealer's heirs, executors, administrators or representatives to pay amounts the Commissioner or any prescribed authority may direct.
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