15. Issue of duplicate registration certificate.-

with effect from 01-10-2014

(1) Where the certificate of registration issued to a dealer is lost or misplaced or accidentally destroyed, he shall apply for issuance of a duplicate certificate of registration to the authority competent to grant registration in Form VAT- 04 electronically through the official website of the department in the manner provided therein.

(2) The authority competent to grant registration shall issue him a duplicate certificate of registration in Form VAT-03 in the manner as provided in rule 14.

15. Issue of duplicate registration certificate. effective upto 30-09-2014

(1) Where the certificate of registration issued to a dealer is lost or misplaced or accidentally destroyed, he shall apply for issuance of a duplicate certificate of registration to the authority competent to grant registration or the authorized officer in Form VAT-04, along with proof of payment of a fee of rupees one hundred.

(2) The authority competent to grant registration or the authorized officer shall issue him a duplicate certificate of registration in Form VAT-03.