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11.
Procedure for registration. sections 11 and 12.
(1)
Every dealer, who held a certificate of registration under the Act of 1973
before its repeal, shall furnish particulars of his business, in Form VAT-A2 to
the appropriate assessing authority within thirty days of coming into force of
these rules without any fee and within a further period of thirty days with a
late fee of five hundred rupees failing which he shall cease to be a dealer
registered under the Act from the next day following the expiry of the said
period.
(2)
Every dealer, whose application for registration under the Act of 1973 was
pending for decision before its repeal, shall furnish particulars of his
business, in Form VAT-A2 to the appropriate assessing authority within thirty
days of coming into force of these rules without any fee and within a further
period of thirty days with a late fee of five hundred rupees failing which he
shall be deemed to have failed to apply for registration under the Act.
(3)
Application in Form VAT-A2 furnished under sub-rule (1) or sub-rule (2) shall be
signed (i) in the case of a proprietorship by the proprietor, (ii) in the case
of a partnership by all the partners, (iii) in the case of an HUF by the Karta,
(iv) in the case of a society by the chairman, secretary or an officer of the
society managing the business, (v) in the case of a company by the chairman,
managing director, a director or a principal officer of the company managing the
business, (vi) in the case of a Government Department by the Head of the
Department or any other officer duly authorised in writing by him, and (vii) in
the case of an association of persons or a club by a person managing the affairs
of the association or the club duly authorized by the members in this behalf.
(4)
Where the assessing authority is satisfied, if necessary after making an
enquiry, that the information furnished to him in application in Form VAT-A2 is
complete and correct and that the dealer is genuine, he shall issue to the
dealer a certificate of registration under the Act in Form VAT-G1 which shall be
valid from the appointed day and where the assessing authority finds otherwise
after affording a reasonable opportunity of being heard to the applicant, he
shall by order in writing specifying reason(s) therefor reject the application.
The order of rejection shall take effect, in case of a dealer who held
certificate of registration under the Act of 1973 from the date of the order,
and in other cases from the appointed day without prejudice to the decision that
may be taken on his application under the Act of 1973.
(5)
An application for registration under sub-section (2) of section 11 shall be
made by the dealer to the appropriate assessing authority in Form VAT-A1 along
with deposit of one hundred rupees in the appropriate Government treasury or the
Court fee worth one hundred rupees duly affixed thereon on account of
registration fee, within a period of fifteen days from his becoming liable to
pay tax under the Act. The application shall be signed by the same person(s) as
specified in sub-rule (3).
(6)
If the appropriate assessing authority finds that the application is not in
order or the particulars contained in the application are not correct and
complete or the applicant is not a bonafide dealer or has not complied with any
direction given to him by it within the specified time, he may reject the
application after giving the dealer an opportunity of being heard.
(7)
When the appropriate assessing authority, after making such enquiry as he may
think necessary, is satisfied that the applicant is a bonafide dealer and has
correctly given the requisite information, that he has deposited the
registration fee in full into the appropriate Government treasury, that he has
furnished the security if demanded under section 12 and that the application is
in order, he shall register the dealer and shall issue to him a certificate of
registration in Form VAT-G1 which shall
be
valid from the date of receipt of the application for registration by the
assessing authority or from the date of commencement of the liability to pay tax
whichever is later.
(8)
Every certificate of registration shall bear a unique number to be known as TIN
(taxpayer’s identification number).
(9)
The name of every dealer to whom a registration certificate has been issued
under this rule or rule 12 shall be entered along with other particulars of his
business in a register in Form VAT-G2.
(10)
The appropriate assessing authority shall issue to the registered dealer an
attested copy of the registration certificate for every branch enumerated
therein.
(11)
A registered dealer may, on application, obtain from the appropriate Assessing
Authority on deposit of a fee of fifty rupees in the appropriate Government
Treasury or with a court fee stamp worth fifty rupees, duly affixed thereon, a
duplicate copy of the registration certificate which had been issued to him and
which may have been lost, destroyed or defaced.
(12)
The certificates of registration shall be displayed prominently at the place of
business and at each branch to which it relates.
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