13. Permits for travelling salesmen and representative.-

(1) Where a dealer desires to employ a travelling sales man or a representative to transact business at places other than his registered place of business, shall submit the application for permit, in pursuance of sub-section (1) of section 13, to the assessing authority sufficiently in advance of the date from which the dealer desires to employ a sales man or a representative.

(2) Every such application shall specify the name and address of the registered dealer, the number and date of his registration (TIN) and the name and address of the ravelling salesman or representative for whom the permit is required along with a passport size photograph.

(3) The fee for the grant or renewal of a permit shall be rupees one hundred for each permit and for every year or part thereof.

(4) Every application for the grant or renewal of a permit shall be accompanied by proof of payment of fee prescribed under the Act.

(5) Every application for renewal of a permit shall be submitted so as to reach the assessing authority not later than the 30th April of the year for which the renewal is required.

(6) The application for renewal of a permit beyond the prescribed date shall accompany with a late fee of rupees fifty for each month of delay or part thereof.

(7) The assessing authority receiving the application may, within seven days from the date of receipt of the application, or the payment of the prescribed fee whichever is later, and after satisfying himself that the application is otherwise in order, issue a permit in Form - Q. If the applicant does not receive the permit within seven days from the date of his application or payment of fee, or if no notice is received by him within the said period, the permit shall be deemed to have been issued.

(8) The authority competent to cancel a permit under sub-section (8) and (9) of section 13 of the Act shall be the assessing authority.

(9) Where a permit granted or renewed under this rule is lost or accidentally destroyed, the assessing authority may, on application and on payment of a fee of one hundred rupees, issue within seven days from the date of receipt of application or the payment of the fee whichever is later, a duplicate of the permit.