(1) An application for grant of a registration certificate under section 17 shall be made in form 6 in duplicate to the Registering Authority and shall be -

(i) signed by the proprietor of the business or in case of a partnership by a partner or director of the firm or in case of a Hindu undivided family business by the manager or karta of the Hindu undivided family or in case of a company incorporated or deemed to be incorporated under the Companies Act, 1956 (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 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 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 in the said form;

(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 chartered accountant or a Tax Practitioner or a Gazetted Officer ; and

(iv) accompanied by self certified copies of the documents required to be furnished along-with the application.

(v) accompanied by a Challan in form 26 or e-Receipt in form 26 A in proof of the payment of registration fee of rupee one thousand.

(vi) accompanied by self certified copy of the PAN or in case of Central or State Government, the TAN.

(1a) Every registered dealer shall, within 30 days from the date of occurrence of any changes in the information given in the mandatory field of the application form, furnish the information in writing to the Registering Authority.

(1b) The registered dealer who has already not furnished details of PAN to the appropriate Commercial Tax Officer or any other Officers authorised by the Commissioner in this behalf, shall furnish details of PAN to the said Officer within 30 days from the date of amendment by this notification.

(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.

Provided further that a dealer who opts to avail of concessions under the industrial policy of the State of Madhya Pradesh in respect of an industrial unit, shall not be required to obtain permission to apply to the Registering Authority for grant of registration certificate as a manufacturer for such industrial unit.