(1) (a) Application for grant of registration certificate under section 16 shall be made electronically and a copy of such Form-10 shall be submitted to the registering authority for verification which shall be -

(i) signed by the proprietor of the business or in the case of a firm or partnership by a partner or director of the firm or in the case of a Hindu undivided family business by the manager or karta of the Hindu undivided family or in the case of a company incorporated or deemed to be incorporated under the Companies Act, 1956 (No. 1 of 1956), or any other law for the time being in force by the principal officer managing the business or in case of a society, club or association by the president or secretary responsible for the management of such society, club or association or in the case of the central or a state government or any of their departments, by the officer-in-charge of the business of selling or supplying or distributing goods and in the case of a dealer who resides outside the State but who has place of business in the state, by his manager or agent;

(ii) verified in the manner provided of selling or supplying or distributing goods and in the case of a dealer who resides outside the State in the said form; and

(iii) accompanied by passport size photograph(s) of the proprietor or each of the adult partners of the firm, or of each adult co-parcener of the Hindu undivided family, as the case may be, duly attested by a lawyer, or a tax practitioner or a gazetted officer.

(b) A dealer who desires to obtain registration certificate voluntarily under clause (c) of sub-section (2) of section 16 or a person, an intending manufacturer who desires to obtain registration certificate under clause (d) of sub section (2) of section 16 may make an application in form 10 in the manner laid down in clause (a) to the registering authority.

(2) The commissioner may, on an application made by a dealer having more than one place of business in the state and on being satisfied about the genuineness of the grounds put forth in the application, grant him permission in writing to apply to the registering authority for grant of registration certificate separately for each place of business .

Provided that for the purpose of determining the liability of such dealer for payment of tax under the Act his turnover in respect of all the places of business in the State shall be taken into consideration.

(3) An application for grant of registration certificate under section 18 shall be made in form 14 to the registering authority and shall be signed and verified in the manner laid down in clauses (i) and (ii) of sub rule (1).