4. Application for registration

(1) A dealer shall make an application in Form 1 for registration under section 26 or section 27 to the appropriate registering authority.

(2) The application in Form 1 shall be duly filled in and signed by the proprietor or, in the case of a partnership firm, by one of its partners or, in the case of a Hindu undivided family, by the karta of such family or, in the case of Company, by the Managing Director, Director or principal officer of such Company or, in the case of Government, by a duly authorised officer or, in the case of any other association of persons, by the President, Secretary, or the principal officer of such association, and such application shall also be verified in the manner provided in Form 1.

Provided that for the purpose of making an application, a warehouse where no accounts of sales are kept shall not be deemed to be a place of business.