Independent weaver authorization permits an agent to maintain records and pay excise duty while primary liability remains with the weaver. Rule 12C allows an independent weaver of specified unprocessed fabrics to authorize another person to maintain accounts, pay duty, prepare invoices and comply with the Rules except rule 9, while retaining primary responsibility; both the weaver and the authorized agent are liable for consequences and penalties for short payment or non payment. Independent weaver is defined as one who works on his own, buys yarn himself and sells the grey fabrics he manufactures.
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.
Independent weaver authorization permits an agent to maintain records and pay excise duty while primary liability remains with the weaver.
Rule 12C allows an independent weaver of specified unprocessed fabrics to authorize another person to maintain accounts, pay duty, prepare invoices and comply with the Rules except rule 9, while retaining primary responsibility; both the weaver and the authorized agent are liable for consequences and penalties for short payment or non payment. Independent weaver is defined as one who works on his own, buys yarn himself and sells the grey fabrics he manufactures.
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