(1) The Appropriate Assessing Authority, on making such enquiries as it may think necessary and on being satisfied of the genuiness of the information furnished and on ascertaining that the registration fee as specified in the second Schedule hereto has been paid, he shall register the dealer and shall issue a certificate of registration in Form VAT II, which shall be displayed at the place of business at a conspicuous place. The dealer shall also display thereto the name and type of business so also the name under which registration is obtained and/or trade name alongwith TIN, in three languages, namely, Konkani, English and Marathi.

(2) In the case of an employer effecting tax deduction at source, the registration certificate shall be issued in Form VAT-XXV hereto which certificate shall be valid for the year in which it is issued or upto such period as specified therein.

(3) The certificate of registration issued to the dealer,-

(a) shall take effect or be valid from the date of commencement of liability to pay tax if application for registration is made within the period specified in sub-rule(1) of Rule 14. or

(b) shall take effect or be valid from the date on which the application has been filed with the Appropriate Assessing Authority, if such application is made after the expiry of the aforesaid period:

(c) shall take effect in case of an application under sub-section(3) of section 18 of the Act, from the date of application or from such further date as the Appropriate Assessing Authority may by Order fix:

Provided that in case of an employer effecting deduction of tax at source, the certificate shall take effect or be valid from the date on which the deduction of tax at source is made or contractor's account is credited towards the payment of such deduction, whichever is earlier;

(4) The registration certificate initially issued shall be valid for a period of three years except for registration certificate issued to person or dealer making application under sub-section(3) of section 18 of the Act, which shall be valid for the year in which it is granted or for such further period not exceeding one year.

(5) Any registered dealer may obtain from the Appropriate Assessing Authority, on payment of fee of Rs.100/- and on production of receipt thereof from a Government treasury, a duplicate copy of any registration certificate issued to him and which may have been lost/destroyed/defaced;