(1) Every registered dealer who transacts business at places other than his registered place of business or employs a Travelling Salesman or Representative to transact business as aforesaid shall apply for a permit authorising himself or as the case may be, the Travelling Salesman or Representative so to do.

(2) Every application for a permit shall be in Form No.6A and shall be submitted so as to reach the registering authority not later than the first day of May of the year for which permit is applied for or within thirty days from the date on which the registered dealer began to transact business at a place of business or within thirty days from the date on which he employed a travelling salesman or representative to transact the business aforesaid, as the case may be:

Provided that in the case of a business which is commenced in the course of a financial year, the application shall be submitted to the said authority so as to reach it not later than thirty days from the date of commencement of business:

Provided further that for the period commencing from the date of commencement of the Act the application shall be submitted to the said authority within thirty days from the date of coming into force of these Rules.

(3) Every such application shall specify the name and address of the registered dealer, the number and date of his registration certificate, and the numbers of permits required.

(4) Every permit granted under this Rule shall expire on the thirty first day of March of the year in respect of which it is granted and may be renewed for periods not exceeding one year at a time on receipt of an application from the registered dealer in accordance with the provision contained in this rule.

(5) Every application for renewal of a permit shall be submitted so as to reach the registering authority not later than the first day of May of the year for which the renewal is required.

(6) The fee for the grant or renewal of a permit shall be rupees fifty.

(7) Every application for the grant or renewal of a permit shall be accompanied by the receipt from a Government Treasury, crossed cheque, or crossed demand draft in favour of the assessing authority for the said fee.

(8) The registering authority receiving the application may, after satisfying itself that the prescribed fee has been paid and that the application is otherwise in order, issue a permit in Form 7.

(8A) The authorisation referred to in Sub-section (1) of Section 15 shall be in Form 7 A.

(9) The entire turnover of the business carried on under the permit shall be included and accounted for by the registered dealer in his accounts and returns and shall be dealt with as if it were turnover of business done by the registered dealer himself at the registered place of his business.

(10) Every dealer to whom the permit is issued or his travelling salesman/representative, duly authorised by him, shall carry the permit with him and shall produce it on demand by any officer not below the rank of an Assistant State Tax Officer. He shall maintain and produce on demand by any such officer a stock book showing the quantities of goods entrusted to him, by the registered dealer, the purchases effected by him, the quantities disposed of from day to by sales or otherwise, and the balance on hand at the end of each day. The stock book, purchase bills and/or sale bills, shall, before making any entries therein, be duly authenticated by the assessing authority by affixing its seal thereon. The stock book shall be maintained continuously for the whole period covered by the permit.

(11) A permit issued under this Rule shall be cancelled by the assessing authority on requisition made to it in writing from the registered dealer.

(12) A permit shall be cancelled by the assessing authority when the registration certificate is cancelled. Such Officer may also cancel after giving the registered dealer a reasonable opportunity of being heard, any permit, if the permit-holder has contravened any of the terms or conditions of the permit or any of the provisions of the Act or these Rules or any terms or conditions of the registration certificate granted to the dealer.

(13) This Rule shall not, however, be applicable to the transaction of the registered dealer at his regular branches of business.

(14) Where a permit granted or renewed under this rule is lost or is destroyed, duplicate of the permit may be issued by the registering authority on application and on payment of a fee of rupee one.