(1) A transporter, carrier or transporting agent, including those who are already in possession of a certificate of enrolment shall make an application in Form 10, for certificate of enrolment under section 25, to the appropriate enrolling authority as authorised by the Commissioner,-

(a) firstly, by making such application electronically with or without digital signature through the website of the Directorate of Commercial Taxes, West Bengal; and

(b) secondly, by sending by registered post or speed post, the application for certificate of enrolment in Form 10 in paper form, generated from the computer after transmission of the same electronically under clause (a), signed and verified as specified therein, and accompanied by a copy of the challan or receipt evidencing payment of rupees one hundred and such other documents as called for and given in the website, to the appropriate enrolling authority towards fee for enrolment within five days from the date of making application for enrolment in Form 10 electronically under clause (a):

Provided that the Commissioner may allow a transporter, carrier or transporting agent, including those who are already in possession of a certificate of enrolment, to make application manually in Form 10 in paper form together with the fee as referred to above.

Explanation - For the purpose of this rule a certificate of enrolment shall include a fresh certificate of enrolment in respect of those who are already in possession of a certificate of enrolment issued to them earlier under section 25.

(2) Where the appropriate enrolling authority is satisfied that the application made under sub-rule (1) is properly filled in and is in order, he shall issue a certificate of enrolment or a fresh certificate of enrolment, as the case may be, within five working days from the receipt of application under sub-rule (1):

Provided that the transporter, carrier or transporting agent may obtain additional copies of certificate of enrolment, upon application along with payment of fee of rupees one hundred for each such additional copy, as may be required for display in each of his branch office or warehouse in West Bengal.

(3) The certificate of enrolment or a fresh certificate of enrolment issued under sub-rule (2) to the transporter, carrier or transporting agent, shall be kept and displayed at a conspicuous place of his head office and each of his branch office or warehouse in West Bengal.

(4) When there is a change in the constitution of business of a transporter, carrier or transporting agent that requires an amendment in the certificate of enrolment, the holder of such certificate of enrolment issued under sub-rule (2) shall make an application for this purpose within thirty days to the appropriate enrolling authority together with his copy of the certificate of enrolment and evidence of such change and the appropriate enrolling authority may, if he is satisfied that the application is in order, make such amendments in the certificate of enrolment as may be deemed necessary.

(5) Any transporter, carrier or transporting agent may, upon an application, obtain from the appropriate enrolling authority on payment of a fee of one hundred rupees, a duplicate copy of any certificate of enrolment which has been issued to him under sub-rule (2) and which may have been lost, destroyed or defaced.

(6) If the transporter, carrier or transporting agent discontinues his transporting business, he shall make an application to the appropriate enrolling authority, together with the copy of certificate of enrolment and evidence of such discontinuance, within thirty days from the date of such discontinuation and if the authority is satisfied upon enquiry that such contention is correct, he shall, within thirty days from the date of receipt of such application, cancel the certificate of enrolment under section 28A of the Act.

(7) When the appropriate enrolling authority is satisfied that the transporter, carrier or transporting agent has discontinued his business or ceased to exist at his place of business, he shall, after giving the transporter, carrier or transporting agent, as the case may be, an opportunity of being heard, cancel the certificate of enrolment, under section 28A of the Act, with effect from the date of such order.