(1) Every application for a permit under sub-section (1) of section 19 shall be in Form No. 7, and shall be submitted to the Registering Authority before transacting the business at places other than his registered place of business or employing a Travelling Sales man or Representative to transact business.

(2) Every such application shall specify the name and address of the registered dealer, the number and date of his registration certificate, and the numbers of permits required.

(3) Every application for the grant or renewal of a permit shall be accompanied by the receipt from a Government Treasury, crossed cheque, or crossed demand draft in favour of the registering authority for the fee specified under section 19.

(4) The registering authority receiving the application may, after satisfying itself that the prescribed fee has been paid and that the application is otherwise in order, issue a permit in Form No. 7 A within three days from the date of application.

(5) Every permit granted under this rule shall expire on the thirty first day of March of the year in respect of which it is granted and may be renewed for periods not exceeding one year at a time. The application for such renewal shall be in form No. 7 and shall be filed before the assessing authority on or before fifteenth day of April of the year to which the renewal relates. The provisions of sub-rule (2) to (4) shall apply to such application.

(6) The authorization referred to in subsection (1) of section 19 shall be in Form No. 7AA

(7) Every dealer to whom the permit is issued or his traveling salesman/representative, duly authorized by him, shall carry the permit with him and shall produce it on demand by any officer not below the rank of an Assessing authority.

(8) The stock book specified under sub-section(3) of section 19, the purchase invoice and/or sale invoice, shall, before making any entries therein, be duly authenticated by the assessing authority by affixing its seal thereon. The stock book shall be maintained continuously for the whole period covered by the permit.

Provided that where the permit holder is not the dealer effecting first taxable sales of goods within the state or where the permit holder issues computer generated bills for the purchase or sales made under the permit, it shall not be necessary to affix the seal on such purchase or sale bills as provided under this sub-rule but such dealer shall furnish the details of the sales effected as per computer generated bills along with the return in form No. 10. He shall also furnished the following certificate in the stock register, duly signed by him, namely:-

Certified that I am not a dealer effecting first taxable sales of goods, as per the explanation to sub-rule (8) of rule 21. Certified that I am issuing computer generated bills, details of which have been intimated to the assessing authority.

Explanation:- For the purpose of this sub-rule, the term "first taxable sale" shall have the same meaning as assigned to it by the Explanation to sub-section (5) of section 6.

(9) Where a permit granted or renewed under this rule is lost or is destroyed, duplicate of the permit shall be issued by the registering authority on application and on payment of a fee of fifty rupees.