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The Orissa Enrty Tax Rule,1999 - HISTORY
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Body 5. Issue of certificate of Registration.

(1) Where the registering authority, after examination of the application in Form E 17 made under rule 4 and after conducting or causing to be conducted such enquiries as he deems necessary, is satisfied that the applicant -

    (i) is a bona fide dealer;

    (ii) has furnished correct and complete particulars, information, evidence and declarations as specified in sub-rule (2) of rule 4 or as may have been required;

    (iii) has duly complied with any directions given;

    (iv) has filled in the application for registration correctly and completely and has paid the prescribed fee;

    (v) has paid the dues payable by him in respect of any business under the provisions of the Act or the Orissa Sales Tax Act,1947 or VAT Act or the Central Sales Tax Act, 1956; and

    (vi) has paid in full, the security, if any, demanded under the Act and these rules,

or any person associated with him was earlier granted a certificate of registration either under the Act or VAT Act, and the grounds for which such certificate was cancelled, no longer exists, he shall register the dealer and issue him a certificate of registration in Form E 18.

(2) The registering authority of the circle shall provide the dealer with a certificate of registration for the principal place of business and a copy of it for each of the additional place of business specified therein.

(3) The certificate of registration shall be kept and displayed at a conspicuous part in the place of business or principal place of business or additional place(s) of business, as the case may be, of the dealer.

(4) (a) Any dealer may, upon application, obtain from the registering authority, a duplicate copy of the certificate of registration issued in his favour which may have been lost, destroyed or mutilated and such application shall be accompanied by a court fee stamp worth rupees one hundred.

(b) Where a dealer makes an application for a duplicate copy of the certificate of registration under clause (a), he shall surrender along with the application the mutilated copy of such certificate of registration, if any or, file an affidavit swearing therein the circumstances under which the certificate of registration was lost or destroyed and in case of loss, the steps taken to recover the same.

(c) The loss of any certificate of registration shall be reported to the registering authority soon after the loss comes to the knowledge of the dealer and the fact of loss shall be widely publicised in the local daily newspapers.".