Rule 137

            The jurisdictional Local VAT officer or VAT sub-officer shall within a period of fifteen days from the date of receipt of Form VAT 1.-

(1) if he considers that the Form VAT 1 submitted under rule 136 is incorrect or incomplete or the dealer is ineligible for any other reason, after giving him the opportunity of showing cause in writing against rejection, issue a notice in Form VAT 10 informing the dealer that the Form VAT 1 is rejected and, where appropriate, demand any tax due;

(2) if he is satisfied that the Form VAT 1 submitted under rule 136 is correct and complete and within the time prescribed, issue a certificate in Form VAT NIC to the dealer; and

(3) issue a further certified copy of the certificate where a certificate issued under    clause (2) is lost or destroyed.