6. Certificate of Registration

(1) The certificate of VAT registration shall be displayed in a conspicuous place at the place of business, mentioned in such certificate and a copy of such certificate shall be displayed in a conspicuous place at every other place or places of business within the State.

(2) No certificate of registration issued, shall be transferable.

(3) Where the certificate of registration issued is lost, destroyed, defaced or mutilated a duplicate certificate shall be obtained from the Registering Authority on payment prescribed fee.

Provided where the registration certificate granted under these rules is lost, or destroyed or becomes illegible, or have been defaced, the dealer shall forthwith apply to the Registering Authority, for the grant of a duplicate copy of such certificate. The said authority shall, after such verification as may be necessary and after obtaining an Affidavit, in case of loss or destruction, issue to the dealer a copy of the original certificate, after stamping and marking in "Red Colour" thereon the words, "Duplicate Copy".