155. Return in respect of the period from the first date of liability to the date prior to the date of order granting registration

(1) Where a certificate of registration is granted to a dealer under section 26 and the date of liability to pay tax by such dealer precedes the date of order granting such certificate, the dealer after being registered, shall, within thirty days from such date of order, furnish all the returns under rule 152 along with receipted challan showing payment of tax payable by such dealer according to such returns for the period comprising the quarters commencing from the date of his liability to pay tax and ending on the date immediately preceding the date of order granting such certificate of registration.

(2) Returns required to be furnished under sub-rule (1) shall be furnished by a dealer separately for each quarter according to the return as may be specified in the certificate of registration granted to him by the appropriate registering authority.