(1) An application for a certificate of registration under sub-section (1) of Section 5 shall be made in Form-1.

An employer having places of work within the jurisdiction of different assessing authorities shall make an application for registration separately to each such authority in respect of his place of work within the jurisdiction of that authority:

Provided that in respect of an industrial undertaking, whose project is approved either by the State High Level Clearance Committee or State Level Single Window Clearance Committee or District Level Single Window Committee, a combined application form in Form 1-A may be submitted:

Provided further that any assessee having more than one place of work coming within the jurisdiction of different assessing authorities may make a single application in respect of all such places to the assessing authority having jurisdiction over his principal place of work.

(2) (a) On receipt of an application for a certificate of registration, the assessing authority shall grant to the application a certificate of registration in Form-3 it is satisfied that the application is in order and the necessary particulars have been furnished by the applicant.

(b) If the assessing authority finds that the application is not in order or that all the particulars necessary for issue of the certificate of registration have not been furnished, it shall direct the applicant to file a revised application or furnish such additional information, as it may consider necessary. After considering the revised application or the additional information, the assessing authority shall grant a certificate of registration in Form-3.