(1) An application for registration under sub-section (9) of section 18 of the Act shall be made in Form VAT XXXVI alongwith all the documents mentioned therein. A declaration stating that the premises or space being let out by the owner or by person who for the time being is in charge of the management of the premises, stalls or space, shall be made in Form VAT XXXVII. The application and the declaration shall be made to the Commissioner at least fifteen days before the commencement of exhibition or event or programme. The provisions of sub-rule (4) of rule 14 shall, mutatis mutandis, apply for registration under this sub-rule.

(2) The tax as estimated as per rupees five hundred, per square meter, per day, of the area occupied for exhibition or event or programme shall be deposited in advance by the person intending to conduct exhibition or event or programme by e-challan The payment may be effected either by cash or through cyber-treasury so notified by the Government or through any other electronic system of payment.

(3) The application in Form VAT XXXVI shall be accompanied by the copy of the e-challan as a proof of payment of tax as specified in sub-rule (2) and also declaration in Form VAT XXXVII alongwith a copy of the agreement executed with the person whose premises or stalls or space is being taken on rent.

(4) For the purpose of prior permission of the Commissioner in terms of Explanation (2) to sub-section (9) of section 3 of the Act, a request shall be made to the Commissioner for the same.

(5) The Commissioner, on making such enquiries as he may think necessary and on being satisfied of the genuineness of the information furnished and on ascertaining that the estimated tax as specified in sub-rule (2) has been paid, shall issue permission in Form VAT XXXVIII, which shall be displayed at a conspicuous place where the exhibition or event or programme is conducted.

(6) The estimated tax deposited as per sub-rule (2) above shall be adjusted against the tax liability of the dealer and excess, if any, determined after verifying the documents/details furnished by the dealer, shall be refunded within fifteen working days from the date of filing of application for refund.