3. Certificate of Registration
(1) An application for registration under section 4 shall be made by an importer to the assessing authority in Form 1 alongwith a fee as mentioned in rule 16; and shall be signed,-
(a) Where the importer is engaged in the business,-
(i) By the proprietor of the business, or
(ii) in the case of a firm, by one of its partners, or
(iii) in the case of a Hindu Undivided family, by the Karta or Manager of the family, or
(iv) in the case of a company incorporated under the Companies Act, 1956(1 of 1956), by a director, managing agent or principal officer thereof, or
(v) in the case of a Government, by an officer duly authorized by the Government, or
(vi) in the case of any other association of individuals, by the principal officer managing the business; and
(b) The importer is not engaged in the business, the application shall be signed by the importer or by any person duly authorised by him in this behalf.
(2) Where an importer has more than one place of business within the State, he shall make a single application in respect of all such places and name in such application, one of such places as the principal place of business for the purposes of these rules and submit such application to the concerned assessing authority specified in respect of the principal place of business so named:
Provided that, any place so named as principal place shall not, in any case be different from the place, if any, declared by him to be the principal place of business, by whatever name called, under the maharashtra value added tax act, 2002 (Mah. IX 2002).
(3) An application for registration under clauses (a) and (b) of sub-section (1) of section 4 shall be made within thirty days from the date on which the importer becomes liable to pay tax under the Act.
(4) When the assessing authority is satisfied, after making such inquiry as it thinks necessary, that the particulars contained in the application are correct and complete, it shall register the importer and grant him a certificate of registration in Form ‘2’ and also a copy of such certificate for every place of business within the State other than the principal place of business mentioned in the application, by the applicant.
(5) When the said authority is not satisfied that the particulars contained in the application are correct and complete, it shall reject the application for reasons to be recorded in writing:
Provided that, such order of rejection shall not be made by the assessing authority without giving the applicant an opportunity of being heard in the matter.
(6) The certificate of registration-granted under sub-rule (4) shall be displayed by the applicant at the principal place of-business mentioned in such certificate and a copy of such certificate shall be displayed by him at every place of business within the State.
(7) Where a dealer desires the certificate of registration, granted to him under these rules, to be amended, he shall accordingly submit an application to the assessing authority setting out the specific matters in respect of which he desires amendments and the reasons therefor, together with the original certificate of registration and all the copies thereof, granted to him; and such authority may, if satisfied with the reasons given in the application, make such amendments, as he thinks necessary, in the certificate of registration and all the copies thereof.
(8) The provisions of sub-rule 1(6) shall also apply in relation to such amended certificate and copies thereof, as they apply in relation to the original certificate and copies thereof.
(9) Any dealer may obtain from the assessing authority, on payment of a fee of Rupees twenty five a duplicate copy of the certificate of registration granted to him if the same is lost, destroyed, defaced or mutilated. |