CHAPTER III  REGISTRATION

5. Application for registration

(1) Every dealer who is required by sub-section (1) of section 21 to possess a certificate of registration; or any dealer who intends to apply under sub-section (1) of section 22 for certificate of registration, shall make an application in Form 101 to the registering authority.

(2) A dealer who becomes liable to pay tax under section 3 shall submit an application for registration within thirty days of the relevant date of effect applicable to him as per sub-section (3) of section 3:

 Provided that a dealer registered under any of the earlier laws who is deemed to have been registered under section 23 shall not be required to submit an application under this sub-rule.

 (3) A dealer having -

(a) one place of business shall make an application for registration to the registering authority within whose jurisdiction his place of business is situated;

(b) more than one place of business shall make an application to the registering authority in whose jurisdiction his chief place of business is situated.

(4) An application for registration shall be made, verified and signed in the case of a business carried on by -

(a) an individual, by the proprietor,

(b) a firm, by a partner thereof,

(c) a Hindu Undivided Family, by the karta,

(d) a body corporate (including a company, co-operative society, corporation or the local authority) by director, manager, secretary or the principal officer thereof,

(e) a Government Department, by a person duly authorized to act on its behalf,

(f) an association of individuals to which clause (b), (c) or (d) does not apply, by the person managing the business of such association..

5) In the case of a firm, every partner thereof shall furnish the declaration as provided in Form 101.

(6) The person verifying and signing an application for registration shall specify in the application, the capacity in which he does so and shall give particulars of the authority vested in him for verifying and signing the application.

(7) In the case of a business carried on by an individual, a firm, a Hindu Undivided Family or an unincorporated association of individuals, the name and permanent residential address of such individual, each of the partners of the firm, members of the Hindu Undivided Family or, as the case may be, members of the managing committee of the association, and of persons having any interest in the business, shall be stated in the application for registration.

(8) The application for registration shall be accompanied by two copies of recent passport size photograph, as follows, duly attested by a Salestax Practitioner whose name has been registered in the list maintained by the Commissioner or by a Gazetted Officer or an advocate: -

(i) in respect of an individual, the photograph of the proprietor,

(ii) in respect of a Hindu Undivided Family, the photograph of the karta,

(iii) in respect of a partnership firm, the photographs of all the partners.

(iv) in respect of a private limited company or a limited company, photographs of all members of board of directors: Provided that in the case of a State or Central Government organization, it will not be required to furnish photograph of a person who is appointed as a nominee of Government.

(9) When a new person joins as a partner in the partnership firm or when a new director joins as a director of private limited company or a limited company which has already been given registration number, he shall furnish two passport size copies of his recent photographs in the manner prescribed in sub-rule (8), with an intimation of joining as partner or a director to the registering authority within thirty days from the date of his joining in the partnership firm.

(10) The application for registration shall be accompanied by details of property held by the dealer including the property held by the partner, Director, Trustee or, as the case may be, karta of Hindu Undivided Family:

 Provided that in case of a person who is appointed as a nominee of Government, either State or Central Government or a financial Institution, it shall not be necessary to furnish the details as provided in this sub-rule.

(11) Every application for registration shall be verified and finally disposed of by the registering authority within one month from the date of its receipt