CA Singhal Ajay Kumar, a Rank Holder in CA Final Exams held in Nov 1992 and is the Member of ICAI since Jan 1993. He has been Dy. Convener (2005-06) & Convener (2006-08 & 2011-14) of Vikas Marg CA Study Circle, Delhi (VMCA). During his tenure as Convener, he received BEST Study Circle Award, BEST Dy. Convener Award, BEST Convener award.
Further, under his Convenership, VMCA has contributed Rs. 5,01,000/- to CABF, an INITIATIVE for NOBLE cause for the Members in CA Profession.
I seek your BLESSING, SUPPORT & VOTE for CA. Singhal Ajay Kumar, a true academician and dynamic personality with a lust to serve the Profession.
Message By CA GOPAL JI AGARWAL
Dear Brothers and Sisters,
It is my pride and pleasure to introduce my Childhood Friend - CA SINGHAL AJAY KUMAR, FCA, a core and true professional, who is contesting forthcoming election of NIRC of ICAI.
He has been with me time and again in various era of life like roommate during CA Studies, Dy. Convener of Vikas Marg CA Study Circle and strong family bonding as well.
He is a brilliant scholar (35th rank in CA Final) and merit holder in ICWA. A person of full of energy, having dynamic personality and has very good qualities to usher us into this profession. I have no doubt that he will strive his best to take our Institute and fraternity to achieve greater heights of professional dignity and fulfillment.
He is a Member of ICAI since Jan 1993. Besides, FCA, he is also ACS, AICWA, MBA, LL.B. He has been Dy. Convener (2005-06) when I was the Convener, and Convener (2006-08 & 2011-14) of Vikas Marg CA Study Circle, Delhi (VMCA). During his tenure as Convener, he received Best Study Circle Award, Best Dy. Convener Award,
and Best Convener award. Further, under his Convenership, VMCA has contributed a sum of Rs.5,01,000/- to CABF, an initiative for NOBLE cause for the Members in CA Profession for which VMCA has also been awarded "Special Contribution by the Study Circle Award" by the NIRC.
Being in the core practice of CA, he is fully supported by his better half, CA Archana Singhal, FCA, LL.B., DISA, IFRS.
I most humbly request you for your blessings, open hearted support and FIRST preference VOTE for CA. Singhal Ajay Kumar, a true academician and dynamic personality with an aspiration to serve the Profession with his all integrity and sincerity.
With best regards,
Professionally yours,
CA GOPAL JI AGARWAL
9. Claiming by or allowing to a registered dealer or a person other than a registered dealer rebate of input tax under sections 14 M.P. VAT RULES
9. Claiming by or allowing to a registered dealer or a person other than a registered dealer rebate of input tax under sections 14
(1)
Any claim in respect of input tax rebate that may be made by a registered dealer under sub-section (1) of section 14, shall be qualified by a bill, invoice or cash memorandum issued by the selling registered dealer indicating therein separately the amount of tax under section 9 collected by him. Any such claim in respect of the input tax rebate shall be made by such registered dealer in his return in Form 9. No such claim shall be made or be allowed if the said bill, invoice or cash memorandum does not indicate separately the amount of tax under section 9 collected by the selling registered dealer.
(2)
Where a person other than a dealer, who is eligible to claim input tax rebate under sub-section (2) of section 14, an application in form 67 along with the copy of the bill, invoice or cash memorandum issued by the seling registered dealer shall be submitted to Commercial Tax Officer of any circle within sixty days from the date of such purchase and the Commercial Tax Officer shall, after making such verification as he deems fit, allow input tax rebate to the said purchaser.