(1) (a) Every dealer in scheduled goods who is registered under VAT Act shall apply for electronically registration under these rules to the registering authority of the circle, in Form E 2 within thirty days from the date of registration under VAT Act or within thirty days from the date of coming into force of the Orissa Entry Tax (Amendment) Rules, 2005, whichever is later.
(b) Every dealer in scheduled goods liable to be registered under VAT Act, but not registered under the said Act, shall apply electronically for registration in Form E 17 to the registering authority of the circle under whose jurisdiction his place of business or the principal place of business, as the case may be, is located, within thirty days from the date of his liability to be registered under VAT Act and the rules made thereunder.
(2) The application for registration under clause (b) of sub-rule (1) shall be accompanied with declarations in respect of-
(a) address of additional places of business, branch offices, warehouses or godowns situated inside the State of Odisha in Form E 17-A;
(b) personal details of the proprietor, managing partner, managing director, authorized officer or karta of the business in Form E 17-B, affixing thereto two sets of specimen signature of
(i) The proprietor, (in case the applicant is a proprietorship concern);
(ii) The managing partner,( in case the applicant is a partnership firm);
(iii) The managing director or director or the officer duly authorized by the Board of Directors through a resolution, (in case the applicant is a company incorporated under the Companies Act, 1956);
(iv) The president or secretary or duly authorized officer( in case the applicant is an association persons);
(v) The karta, (in case the applicant is a Hindu Undivided Family);
and the said form shall be duly filled in, signed individually by the aforesaid person(s), as applicable, and verified in the manner specified in the Form:
Provided that facility shall be provided in circle level to capture the Photograph of the dealer and to scan all the original documents produced by the dealer.
(c) name and address along with the signature of the manager or employee of the business or any other person associated with the business in Form E 17- C, who have been authorized to receive notice, order or communication under the Act and these rules, on behalf of the dealer and the service of such notice, order or communication on whom, shall be binding on the dealer:
Provided that any change in the information furnished in Form E 17 - C shall be intimated to the registering authority within seven days from the date of occurrence of such change and the intimation shall be accompanied by a fresh declaration in Form E 17- C incorporating therein such changes." and
(3) A dealer applying for registration under clause (b) of sub-rule (1) shall produce the following documents, in original, namely:-
(a) In support of proof of residence for the proprietor; (any one of the following)
(i) Voter Identity Card;
(ii) Passport;
(iii) Driving license;
(iv) Aadhar Number/ NPR (National Population Register) Number;
(v) Holding Tax payment receipt for current or Previous year;
(vi) Last paid electricity bill in the name of applicant or parent or spouse;
(vii) Last paid telephone bill in the name of the applicant or parent or spouse; and
(viii) Any other documents as may be notified by the commissioner from time to time.
(b) In support of proof of place of Business; (any one of the following)
(i) Holding tax payment receipt of current or Previous year;
(ii) Record of Right;
(iii) Agreement or lease deed duly executed in case of rented premises; and
(iv) Certificate issued by the local authority in respect of shops and establishment.
(c) In support of proof of Constitution of Business;
(i) For company-
Certificate of Incorporation issued by Registrar of Companies and Memorandum of Association and Articles of Association.
(ii) For Partnership firms including Limited Liability Partnership Firms-
Partnership deed
(iii) For other Concerns-
Any document in support of their constitution or incorporation or registration
(d) Other Documents
(i) Authorization, if any, in original Company or Board Resolution etc.
(ii) Copy of VAT or CST Registration certificate of the other states (if the dealer is registered in other states or having a place of business in other states)
(iii) Copy of License or Registration certificates with other departments.