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.

7. Procedure for replacement of certificate of registration granted under the West Bengal Sales Tax Act, 1994.-

The appropriate assessing authority shall issue a fresh certificate of registration in Form no. 3,-

(a) in replacement of the certificate or certificates of registration, to a dealer who is deemed to have been registered under sub-section (3) of section 23 and who ceases to be liable to pay tax under the provisions of the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994) on sales of goods referred to in clause (15) of section 2 from the appointed day, or

(b) in addition to such certificate or certificates of registration, if such dealer continues to be liable under the West Bengal Sales Tax Act, 1994,

within ninety days from the date of receipt of information in Form no. 2 referred to in sub- rule (5) of rule 5.