(1) In the case of belated application for registration submitted after the time limit prescribed in rule 5, registration shall take effect as below,-

(a) where the application was made in the month it was due or where it is established by the authority prescribed in the same month in which it was due, the effective date of registration will be the first of the next month;

(b) where the application or detection was made in the subsequent month following the month it was due, the effective date of registration will be first of the month the application or detection was made;

(c) where the application or detection was made in the months subsequent to those defined in (a) and (b) of this sub-rule, the effective date of registration will be first of the month in which the application or detection was made;