Registration of Dealers.
32(1) For the purpose of obtaining registration certificate under the Act, the dealer except casual dealer shall present application in Form VII-G in case of Government Department and in Form VII in other cases, as the case may be, completed in all respects before the Registering Authority of the Circle in which principal place of his business is situated.
(2) Each registration application shall be accompanied by satisfactory proof of deposit of the fee along with late fee, if any, and penalty specified in the Act, where payable and certified copy of any one of the following;
(a) Electoral Identity Card issued by Election Commission of India;
(b) PAN Card issued by Income Tax Department, Government of India;
(c) Passport;
(d) Bank Passbook
Provided that the registering authority shall not accept incomplete application for registration.
(3) Application referred to in sub-section (5) of section 17 shall be presented by the dealer before the registering authority in form VIII along with annexure completed in all respects.
(4) Every dealer, referred to in sub-section (2) of section 18, for the purpose of retaining registration certificate granted to it under the Uttar Pradesh Trade Tax Act, 1948, shall present an application within 30 days of the commencement of the Act in Form IX along with annexure, completed in all respects before the registering authority.
(5) Every dealer, referred to in sub-section (3) of section 18, for the purpose of retaining registration certificate granted to it under the Uttar Pradesh Trade Tax Act, 1948, shall present an application within 30 days from the date of issue of registration certificate to him in Form X along with annexure, completed in all respects before the registering authority ;
Provided every dealer referred to in sub-rule (3), (4) and (5) of this rule shall also submit form VII or VII-G, as the case may be, completed in all respect, along with the application
(6) All applications referred to in sub-rule (1), sub-rule (3), subrule (4) and sub-rule (5) shall be duly filled in and signed by the person described in column 2 of the table below and shall use the status code describe in column 3 of the table
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Sl. No.
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Description
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Status code
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1
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2
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3
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1-
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The proprietor in case of proprietorship business ; or
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0
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1
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2-
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A partner duly authorized by all other partners in case of partnership business; or
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0
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2
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3-
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The Karta in case of Hindu Undivided Family; or
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0
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3
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4-
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The Managing Director or Director or a person authorized by the Board of Directors, in the case of limited companies; or
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0
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4
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5-
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The President or Secretary in the case of Society or a Club; or
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0
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5
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6-
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The Head of the office or any other person authorized by him in case of a department of a State Government or the Central Government; or
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0
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6
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| 7- |
The guardian of minor where business is in the name of the minor; or |
0 |
7 |
| 8- |
Duly authorized person having a general power of attorney where business is in the name of an incapacitated person, or
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0 |
8 |
| 9- |
Trustee in case of a trust, or |
0 |
9 |
| 10- |
In any other case, person duly authorized by dealer or any other officer authorized by competent authority
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1 |
0 |
(7) Every application for registration received under sub-rule (1) shall be disposed of in the manner provided in section 17 in following schedule of time:
(a) Biometric data and verification from original documents – one week;
(b) Site inspection and digital photograph of premises – one week;
(c) Processing of security, if required – 10 days;
(d) Issue of TIN – six days.
However where the Commissioner is of the opinion that it is expedient so to do in the public interest he may by an order in writing reschedule the timing for disposal of the registration application.
(8) If the registering authority after such enquiry as he may think fit, is satisfied that application is in order and information and documents submitted are correct and genuine, he shall cause the dealer to be registered with effect from the date of receipt of registration application :
Provided that where the Registering Authority has demanded security under section 19, the dealer shall be registered and granted a certificate of registration only if the security so demanded has been furnished to the satisfaction of such Registering Authority :
Provided further that Joint Commissioner [Executive] may permit the registering authority beyond the period of 30 days if he is satisfied that the reasons exist preventing the registering authority to dispose of the registration application within 30 days,
(9)If registering authority is satisfied that application is not in order or information given therein is not correct or document submitted are forged or not genuine or security demanded has not been furnished, the registering authority shall reject the application and shall inform the dealer accordingly :
Provided that the registration application shall not be rejected without giving reasonable opportunity of hearing to the applicant.
(10) Certificate of registration shall be issued by the Registering Authority in Form XI.
(11) Every registration certificate issued under sub-rule (8) shall bear a number called Taxpayer’s Identification Number (TIN).
(12) TIN referred to in sub-rule (11) shall be of eleven digits and each digit or class of digits shall represent the code as determined by the Commissioner.
(13) Where there is no Registering Authority in any circle, assessing authority having jurisdiction over the principal place of business of the dealer shall be the registering authority.
(14) If any dealer fails to furnish the application as provided under sub-rule (3) within the prescribed time under subsection (5) of section 17 of the Act, the registration certificate shall cease to have effect.
Explanation: Taxpayer’s Identification Number, granted under the provisions of the Uttar Pradesh Trade Tax Act, 1948, shall be deemed to be Taxpayer’s Identification Number issued under the Act.
(15) The commissioner may from time to time issue instructions with regard to the procedure to be followed in respect of disposal of registration application and issue of registration certificate under the Act and other matters related to registration.
Registration of casual dealers
32-A (1) For the purpose of obtaining registration certificate under section 26-A of the Act, every casual dealer shall make an application in Form VII-A completed in all respects before the registering authority of the Circle in which place of his business is situated.
(2) Each application referred to in sub-rule(1) shall be accompanied by satisfactory proof of deposit of the fee of one hundred rupees and certified copy of any one of the following:-
(a) Electoral Identity Card issued by Election Commission of India;
(b) PAN Card issued by Income Tax Department, Government of India;
(c) Passport;
(d) Bank Passbook :
Provided that the registering authority shall not accept incomplete application for registration :
Provided further that if the dealer fails to apply within the period provided under section 26-A, he may apply after depositing late fee of rupees fifty per day upto the date of submission of application.
(3) At the time of receiving the application the registering authority shall examine the authenticity of document and after recording the statement of the applicant on oath, he shall order the amount and form of security to be furnished.
(4) If the registering authority after such enquiry as he may think fit, is satisfied that,-
(a) application is in order and information and documents submitted are correct and genuine;
(b) security demanded has been furnished ; and
(c) biometric data of the applicant has been taken;
he shall cause the dealer to be registered with effect from the date of receipt of registration application till
casual business continues.
(5) If the registering authority is satisfied that application is not in order or information given therein is not correct or document submitted are forged or not genuine or security demanded has not been furnished or for any other sufficient ground, he shall reject the application and shall inform the dealer accordingly :
Provided that the application shall not be rejected without giving reasonable opportunity of being heard.
(6) Certificate of registration shall be issued by the registering authority in Form XI-A
(7) Every registration certificate issued under sub-rule (6) shall bear a number called Taxpayer’s Identification Number (TIN).
(8) TIN referred to in sub-rule (7) shall be of eleven digits and each digit or class of digits shall represent the code as determined by the Commissioner.
(9) Where there is no registering authority in any circle, assessing authority having jurisdiction over the place of business of the dealer shall be the registering authority.
(10) Provisions of rules 35, 36 and 37-A shall mutatis mutandis apply to registration certificate issued to a casual dealer as they apply to other dealers.
(11) Where the casual dealer is doing business under the jurisdiction of the different assessing authority, he shall obtain separate registration certificate for each place of business from the respective assessing authorities.
(12) The commissioner may from time to time issue instructions with regard to the procedure to be followed in respect of disposal of application under this rule and other matters related to registration of casual dealer.
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