DEMO|

THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER III : Taxable quantum, registration of dealer, display of signboard, furnishing of information by the dealers, amendment and cancellation of certificate of registration, imposition of penalty for failure to apply for registration or for failure to furnish information, and fine for failure to display the certificate of registration and signboard.

Body 5. Application for registration manually in exceptional circumstances.-

(1) Notwithstanding anything contained in rule 5A, the Commissioner may allow a dealer who is liable to be registered under section 23 or any dealer who desires to be registered voluntarily under clause (b) of sub-section (1) of section 24, to make an application manually in Form No. 1, for registration under section 24, to the appropriate registering authority, as authorised by the Commissioner, affixing court fee of rupees one hundred or annexing one copy of the challan referred to in sub-rule (4) or one copy of receipt obtained on payment referred to in sub-rule (5), of rule 43 evidencing payment of rupees one hundred.

Provided that where a dealer is a reseller and who intends to pay fixed amount by exercising option under sub-section (3) of section 16, such a dealer shall make the application manually for composition registration in Form 1CR to the appropriate assessing authority of the respective Charge office or to such authority, as may be authorised by the Commissioner for this purpose.

(2) The application for registration under sub-rule shall be made, signed and verified as specified therein.

(3) The application in Form referred to in sub-rule (1) shall be accompanied with declaration or declarations in Annexure A to the Form no. affixing one copy of recent passport size photograph of the proprietor or each of the partners, or, the Karta of a Hindu Undivided Family, as the case may be, and the said Form no. A shall be duly filled in and signed by the aforesaid person and also verified and signed by the person who has signed the application in Form referred to in sub-rule (1).

(4) The application in Form referred to in sub-rule (1) shall be accompanied with a declaration or declarations in Annexure B to the said Form no. affixing one copy of recent passport size photograph of each of the Managing Director, Director, Secretary of a Company or, in the case of any trust the trustees, and the said Annexure B shall be duly filled in and signed individually by the aforesaid persons and also verified and signed by the person who has signed the application in Form referred to in sub-rule (1):

Provided that a Director nominated by a Bank or Financial institution or Government shall not be required to furnish the declaration in Annexure B to Form referred to in sub-rule (1) :

Provided further that Annexure B to Form referred to in sub-rule (1) in respect of the Non-resident Director of a company shall have to be furnished within ninety days from the date of filing of the application in Form referred to in sub-rule (1):

Provided also that where the particulars of a Managing Director, Director and Secretary of a company have been submitted with the Registrar of companies in Form 32 under Companies Act, 1956 or in the appropriate form under the Companies Act, 2013, copy of such form duly attested by the person authorised in this behalf may be submitted in lieu of Annexure B.

(5) A dealer who is deemed to have been registered under sub-section (3) of section 23, shall furnish information in Form no. 2, under sub-section (1A) of section 24, to the appropriate assessing authority within one hundred and twenty days from the appointed day.