(1) Every dealer carrying on business before the commencement of the Act, whose total turnover during the previous year is not less than seven thousand five hundred rupees shall submit to the registering authority of the area in which his principal place of business is situated an application for registration within thirty days from the date on which these rules come into force.

(2) Every dealer carrying on business before the commencement of the Act, but not liable to apply for registration under Sub-rule (1) and every dealer commencing business after the commencement of the Act, who is liable to take out a registration in accordance with the provisions of Section 13 during any year shall submit to the assessing authority of the area in which his principal place of business is situated an application for registration within thirty days of his total turnover reaching one lakh rupees.

(3) Notwithstanding the provisions in Sub-rules (1) or (2), every dealer whose total turnover is not less than one lakh rupees in a year shall submit to the registering authority concerned an application for registration within thirty days of his total turnover reaching one lakh rupees.

(4) Notwithstanding the provisions in Sub-rules (1), (2) or (3), every casual trader, every dealer registered under Sub-section (3) of the Section 7 of the Central Sales Tax Act (Central Act 74 of 1956), every dealer residing outside the State but carrying on business in the State, every agent of non-resident dealer and every commission agent, broker, del credere agent, auctioneer or any other mercantile agent, by whatever name called, shall, irrespective of the Quantum of his total turnover, submit to the registering authority of the area in which his principal place of business is situated, an application for registration within thirty days from the date on which these rules come into force, if he was carrying on business on the date of the commencement of the Act or within thirty days of the commencement of his business, if he commences business after the commencement of the Act.

(5) Any dealer who is not bound to submit an application for registration under Sub-rules (1) to (4), may also, if he so desires, apply for registration under Section 13 to the registering authority of the area in which his principal place of business is situated.

(6) Where a dealer who resides outside the State and has no fixed place of business in the State, sells, supplies or distributes goods through an agent or employee he shall submit the application for registration to the Board of Revenue or any Officer authorised by the Board of Revenue in this behalf.

(7) Every application for registration under Sub-rules (1) to (6) shall be made, in Form 1, and shall specify the full address of the place or places of business, the godown or godowns and the place or places in which the goods relating to the business are stored and the details of goods to be brought or sold. Such applications whether by an individual or a partnership firm shall be accompanied by a passport size photograph of such individual or of all the partners as the case may be, duly attested by a responsible person and shall be signed and verified in the manner provided in the said form in the case of a business carried on by :

(a) an individual, by the proprietor or by a person having due authority to act on behalf of such proprietor;

(b) a firm, by a partner thereof;

(c) a joint family, by the Karta or an adult member thereof ;

(d) a company or an association or body of person whether incorporated or not or an artificial juridical person by a Director, Manager, Secretary or the Principal Officer, thereof ; or by a person duly authorised to act its behalf ;

(8) (a) Every Partnership Firm shall, at the time of submitting the application for registration under Section 14, file a copy of the partnership deed and a declaration in Form 2 signed by all the partners stating the names and addresses of all the partners and their respective shares in the business along with the application for registration. Every company or association of persons or body of individuals shall , at the time of submitting the application for registration under Section 14, file a copy of the Memorandum of Association and Articles of Association along with the application for registration.

(b) If a partner retires without the partnership being dissolved thereby, he shall send to the registering authority a declaration in Form 3 within thirty days of his retirement, along with a copy of the deed of retirement.

(c) Every dealer, including a joint family entering into or forming a partnership in regard to his business shall, within thirty days of such event happening, send to the registering authority of the area in which his principal place of business is situated, fresh application for registration in Form 1 as provided in Sub-rule (7) along with copies of the partnership deed and declaration in Form 2 as provided in clause (a).

(d) If any Partnership Firm is dissolved and the business is taken over by an individual, he shall apply for fresh registration as provided for in Sub-rule (7).

(9) The person signing and verifying an application for registration shall specify the capacity in which he does so and shall give particulars of the authority vested in him for signing and verifying the application.

(10) In case of a business carried on by an individual, joint family or other association or body of persons whether incorporated or not the name and permanent residential address of such individual, each of the members of the family or as the case may be, members of the managing committee of the association and of persons having any interest in the business etc, shall be stated in the application for registration.

(11) Every application for registration shall state, in general terms, the class or classes of goods in which the applicant deals.

(12) Every application for registration shall be accompanied by a receipt from a Government Treasury or a crossed cheque or crossed demand draft in favour of the registering authority for the fee specified in Sub-section (1) of Section 14.

(13) The registering authority receiving the application, after making such enquiries as it may consider necessary and after satisfying itself that the prescribed fee has been paid, that the application is in order, that the particulars furnished therein are correct and complete, and that the security, if any, demanded has been paid, register the dealer and grant him a certificate of registration in Form 4

(14) If the said authority finds that, the application is not in order or that the particulars contained in the application are incorrect and incomplete, or that the security demanded has not been paid, it shall refuse the application:

Provided that such refusal shall not be made before giving the applicant an opportunity of being heard :

Provided further that no application shall be refused merely on technical grounds without giving the applicant an opportunity to correct mistakes.

(15) Where a dealer has more than one place of business (other than a place used merely for the storage of goods) the registration certificate shall cover all such places of business. The registering authority, on application by the dealer and on payment of the fee specified in Sub-section (3) of Section 14 for each copy, shall issue copies of the registration certificate to the dealer for exhibition at each of his place of business.

(16) Every registered dealer shall until his registration is cancelled, pay the fee specified in Sub-rule (12) for every year subsequent to that in which he applied for registration on or before the first day of May of the year for which the registration has to be renewed and in addition a further fee of the amount specified in Sub-section (3) of Section (14) in respect of each of his places of business other than the principal place of business. Such dealer shall also file an application for renewal of the registration in Form No. 1 B. The registration fee shall be paid on the basis of the annual turnover for the immediate preceding year. If at the end of the year the turnover increases, the additional registration fee due on the basis of the enhanced turnover shall be paid before 31st March of the year. If, on the other hand, the turnover falls, the excess registration fee paid may be adjusted against the registration fee to be paid for the succeeding year. In the case of a dealer who discontinues business, the excess registration fee paid shall be refunded. Any registered dealer may, at his option, pay the registration fee for three years at a time.

(17) Where a certificate of registration is cancelled, the said cancellation shall not affect the liability of the dealer to pay the tax (including any penalty or other amounts) due for any period to the date of cancellation whether such tax (including any penalty or other amounts) is assessed before the date of cancellation but remains unpaid, or is assessed thereafter.

(18) Where a certificate of registration issued is lost or destroyed, a duplicate of the certificate may be issued by the registering authority on application and on payment of a fee of rupee one.

(19) Every registration certificate granted under Sub-rule (13) shall be deemed to have been granted personally to the dealer specified therein. No registration certificate issued or renewed shall be sold or transferred.

(20) Where a dealer transfers his business to another dealer, the transferee shall within 30 days of such transfer apply for and obtain fresh certificate of registration, with copy for each of the places of business, if any, on payment of the fees prescribed in Sub-rules (12) and (15).

(21) Every registered dealer shall exhibit the certificate of registration or the copy of it, as the case may be, in a conspicuous part of each of his places of business. When a registered dealer changes any place of business, he shall intimate the fact to the registering authority within thirty days of such change and get his certificate of registration amended accordingly.

(22) Where a dealer desires the certificate of registration granted to him to be amended, he shall submit an application for this purpose to the assessing authority setting out the specific matters in respect of which he desires such amendment and the reasons therefor, togetherwith the certificate of registration and the copy thereof, if any, granted to him, and such authority may, if satisfied, make, such amendments, as it thinks necessary, in the certificate of registration and the copies thereof, if any, granted to him, provided that the amendment so made shall not be inconsistent with the provisions of the Act or these Rules.

(24) Every registered dealer who discontinues or transfers his business or otherwise gets his registration certificate cancelled shall forthwith surrender to the registering authority the certificate of registration and the copies thereof, if any, granted to him.

(25) No registered dealer shall keep his goods in any place or godown not mentioned in the registration certificate.

(26) A registered dealer may collect amounts by way of tax or taxes under the Act subject to the following conditions:

(i) He shall show separately in each bill or cash memorandum the tax or taxes if any, collected by him.

(ii) He shall not collect any amount or amounts by way of tax or taxes under the Act at a rate or rates exceeding the rate or rates specified in Section 5 or the Notification issued under Section 10.

(iii) He shall pay in full the amount or amounts collected by him by way of tax or taxes to the Government on or before the 20th day of the month succeeding that in which such collection is made, either by remitting in the Government Treasury and producing the receipt thereof or by presenting a crossed cheque or demand draft for the full amount, before the assessing authority.

(vi) If any dealer discontinues his business during the course of a year he shall pay in full the amount or amounts collected by him by way of tax or taxes to the Government in the manner aforesaid.

(27) The assessing authority may call for and examine the accounts of any dealer for the purpose of satisfying itself that the dealers has paid in full the amount or amounts collected by him by way of tax or taxes as required by conditions (iii) to (vi) of Sub-rule (26):

Provided that this power shall not be exercised after the expiry of four years next succeeding that in which the collections were made.

(28) If the assessing authority is satisfied that any amount or amounts collected by the dealer by way of tax or taxes have not been paid by him to the Government in any year as required by conditions (iii) to (vi) of Sub-rule (26), the assessing authority shall issue a notice to the dealer in Form 5 specifying therein the total sum so withheld by the dealer and the dealer shall pay such sum within the time and in the manner specified in the notice.

(29) (i) Every dealer conducting exhibitions, exchange melas or any prize scheme for sales promotion, shall file an application in Form No. 1C before the assessing authority in whose jurisdiction the dealer has registered under the Act;

(ii) Separate application shall be filed for conducting, exhibitions, exchange melas or any prizes scheme conducted at different places on the same period. Every such application shall be accompanied by a receipt from a Government treasury or a crossed cheque or crossed demand draft in favour of the assessing authority for the fee specified in sub-section 3A of the Section 14;

(iii) The assessing authority, receiving the application may after satisfying that the prescribed fee has been paid and that the application is otherwise in order, issue a certificate in Form No. 4B. The certificate shall be exhibited at the place where the exhibition, exchange meals or any prize schemes are conducted. The validity of the certificate issued under sub-section 3A of Section 14 shall expire on the termination of the exhibition exchange melas or any prize scheme as the case may be.