5. Particulars to be furnished in the application, photograph of the proprietor or the partners or Karta of Hindu undivided family and the declaration to be accompanied therewith
(1) In the application in Form 1, a dealer shall specify in clear terms-
(a) the nature of the business, namely, whether it relates to agriculture, horticulture, mining, manufacturing, wholesale distribution, retail distribution, works contract, supply of food or drinks, transfer of right to use goods or combination of two or more of the business of the aforesaid nature;
(b) the class or classes of goods referred to in clause (a) of sub-section (2) of section 17, that a dealer purchases for resale including a sale referred to in section 15, by him in West Bengal;
(c) the class or classes of goods, referred to in clause (b) of sub-section (2) of section 17 that a dealer purchases for use by him directly in the manufacture of taxable goods or newspapers in West Bengal for sale, otherwise than by way of sale referred to in section 15, by him in West Bengal;
(d) the class or classes of goods, other than gold and goods specified in Part B of Schedule IV, that a dealer purchases for use directly in connection with raising of coal;
(e) the class or classes of goods, other than gold and goods specified in Part B of Schedule IV, that any undertaking supplying electrical energy purchases for use directly by it in the generation or distribution of such electrical energy;
(f) the class or classes of taxable goods or newspapers that a dealer manufactures in West Bengal for sale, otherwise than by way of sale referred to in section 15, by him in West Bengal.
(2) The application in Form 1 shall be accompanied with a declaration in Form A duly filled in and signed by the person who signed the said application.
(3) If the business of a dealer is a proprietary concern, a partnership firm, or of a Hindu undivided family, his application in Form 1 shall be accompanied by a Form B affixing one copy of passport size photograph of the proprietor or each of the partners, or, the Karta of a Hindu undivided family, as the case may be, duly attested by the witness attesting the signature of the proprietor or the partners or the Karta in the space provided in Form 1, and the said Form B shall be duly filled in and signed by the person who has signed the application in Form 1 :
Provided that-
(a) where the application for registration has not yet been disposed of, the Form B shall be furnished within such time as may be allowed by the appropriate registering authority, and
(b) where the dealer has been registered on a date prior to the date of coming into force of this sub-rule, the Form B shall be furnished on or before the 31st day of December, 1999.
(4) Where a registered dealer is required to make an application for amendment of the certificate of registration under rule 15 for change in the ownership of the business of a proprietary concern, a partnership firm or of a Hindu undivided family, the provisions of sub-rule (3) shall apply mutatis mutandis.