(1) (i)On receipt of the application form along with all requisite documents as specified in rule 15 or as may have been required, the registering authority shall register the dealer and issue him a Certificate of registration ordinarily within one working day.

(ii) Where the registering authority feels necessary, he may, for reasons to be recorded in writing, may conduct or cause to be conducted such enquiry to be completed within ninety days from the date of grant of Certificate of registration:

Provided that the dealer who avails waybill in Form VAT-402 inquiry may be completed within thirty days of availing such waybill.

(iii) On basis of such enquiry the registering authority may allow the Certificate of registration to continue or shall, after giving a reasonable opportunity of being heard, cancel Certificate of registration with effect from the date specified in that order.

(2) Where a dealer is deemed to be a registered dealer under the Act in accordance with sub-rule (7) of rule 15, the registering authority of the circle or range, as the case may be, shall register and issue him a certificate of registration and the certificate of registration so issued shall be effective from the appointed day.

Provided that where a dealer registered under section 9-C of the repealed Act is deemed to be registered under the Act, the registering authority of the range shall issue him a certificate of registration, and the certificate of registration so issued shall remain in force till the expiry of the period of validity of registration under the repealed Act.

(3) The certificate of registration in respect of a dealer liable to pay tax under clause (a) of section 9 shall be in Form VAT-103 and the certificate of registration in respect of dealers liable to pay tax under clause (b) of section 9 shall be in Form VAT-001.

(4) The certificate of registration in respect of a person, who has been granted voluntary registration under sub-section (1) of section 26 shall be in Form VAT-103.

Provided that in case of application filed under clause (b) of sub-section (1) of section 26 by a retailer for registration as a SRIN dealer, the certificate of registration shall be in form VAT-001.

(5) The certificate of registration granted under clause (a) of sub section (1) of section 26 of the Act shall be in force for such period as may be specified therein:

Provided that for good and sufficient reasons to the satisfaction of the registering authority, the period for which the registration is in force can be extended, but in no case such extension shall be allowed beyond a period of one year at a time.

(6) A dealer who on application under clause (a) of sub-section (1) of section 26 has been granted certificate of registration under sub-rule (1), shall, on commencement of commercial production, intimate in writing to the registering authority along with the certificate of registration issued for endorsement of the date of such production.