4 : (1) An application for registration under sub-section (1) of Section 7 shall be made not later than thirty days from the date on which the dealer becomes liable to pay tax under this Act.

(2) An application for registration under sub-section (2) of Section 7 may be made at any time after the commencement of the Act.

(3) A fee of rupees twenty five shall be payable in respect of every application for registration under sub-rule (1) or sub-rule (2); and such fee may be paid in the form of court fee stamps affixed to such application.