(a) The application for registration under section 6 shall be made to the Assessing Authority in Form ST-5 and application by a dealer opting for composition scheme shall also file Form-05D.

The documents which shall accompany the application for registration in Form ST-5 shall be as may be notified by the Commissioner from time to time.

(b) A fee of Rs. 2000/- shall be payable in respect of the application for registration under sub rule (a) and such fee shall be deposited in cash in the treasury.

(c) The Assessing Authority shall soon after the receipt of application cause an enquiry to be made by the Inspector regarding the contents of the application and Inspector shall submit his report within a period of 7 days.

Provided that in respect of works contract dealers who are already registered with any other Government Department, it shall not be necessary for the Assessing Authority to cause any further enquiry by the Inspector.

(d) The Assessing Authority on being satisfied after receipt of the report of the Inspector and on making such other enquiry as he may consider necessary that the dealer is genuine and the application is in order and complete in all respects, shall grant certificate of registration in Form ST-6 to the dealer ordinarily within a period of 20 days from the date of making of application, provided that in case the Assessing Authority is not satisfied he may refuse to grant certificate of registration and such order of refusal shall be in writing but before passing such an order the dealer shall be given a reasonable opportunity of being heard/making of the deficiencies in the application..

(i) the acknowledgement of application for registration, notices affording the dealer an opportunity of being heard/making up the deficiencies in the application, fixation of security and order refusing registration shall be in the formats as may be prescribed by the Commissioner.

(e) The certificate of registration shall be effective from the date of making of application and in case the business is commenced after such date, from the date of commencement of business as determined by the Assessing Authority.

(f) The provisions contained in the foregoing sub rules shall come into force on 1st day of April 1979. On the commencement of the said sub rule all the dealers having obtained registration certificate for the period ending 31st day of March 1979 shall surrender such certificates and obtain fresh registration certificates under this rule.

(g) If the registered dealer is a partnership firm or an association of persons, it shall submit further application, in form ST-5(A) to the registering authority.

(h) If a registered dealer has more than one place of business, he shall submit a further application in form ST-5(B) to the registering authority alongwith form ST-5, if the additional place of business exists at the time of submission of an application for registration and in other cases within one month from the opening of additional place of business.

(i) Declaration of Business Manager:

(1) Every dealer shall declare the name of his business manager in Form ST-5(c) at the time of filing of application for registration.

(2) Such declaration shall be signed in the case of a: -

a) Hindu undivided family, by the Karta.

b) Club by all members of its governing body.

c) An association by all members of its governing body.

d) Society, by all members of its governing body.

e) Firm by all its partners.

f) Company, by resolution passed by its Board of directors in this behalf.

g) In other cases, by the guardian or trustee or other person, carrying on business on behalf of another person and also by the person on whose behalf the business is carried on, if not under disability.

(v) Form ST-5 (c) shall be accompanied by two copies of recent passport size photographs and two specimen signatures duly certified by the person signing the declaration form.

(vi) In case of a change of business manager the dealer shall inform the Assessing Authority concerned within 15 days from the date of such change and shall file a fresh declaration.

(vii) All acts done by the business manager for purpose of the Act and rules shall be deemed to have been done by the dealer and the dealer shall be responsible for all such acts done by his business manager.