Issue of certificate of registration.
6. (1) When the appropriate registering authority is satisfied that the dealer has correctly given all the required information and that the application in Form No. 1 and its Annexure A or Annexure B, are in order, he shall, after making necessary enquiry as he deems fit and proper, assign a registration number to the dealer and issue a certificate of registration within twenty-one days from the date of receipt of such application, in Form No. 3 to the dealer for his principal place of business and also certified copies of such certificate for every other place of business.
(2) Where the dealer has made the application within the time-limit specified in subsection (2) of section 23, the certificate of registration shall be made valid from the date of incurring the liability and in case of such application made after the said time limit, the certificate of registration shall be valid from the date of order of granting registration.
(3) Where the dealer has made the application under clause (b) of sub-section (1) of section 24, the certificate of registration shall be made valid from the date of order of granting the registration:
Provided that if the turnover of sales of a dealer, who has made the application under clause (b) of sub-section (1) of section 24, exceeds the taxable quantum before disposal of such application by the appropriate registering authority, such dealer shall immediately bring it to the notice of such registering authority before such disposal.
(4) Where the appropriate registering authority is not satisfied that the particulars contained in the application are correct and complete, such authority shall reject the application, for reasons to be recorded in writing, after giving the dealer an opportunity of being heard.
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