anything contained in rule 7, where the appropriate assessing authority does not, in acordance with the provision contained in the proviso to sub-section (2A) of section 24, proceed to cancel the registration number, if any, allotted to the dealer who is deemed to have been registered under sub-section (3) of section 23 and where the certificate of registration has been granted to such dealer under clause (f) of section 119 for the reason of non-furnishing of information in Form 2 of these rules in accordance with the provision of sub-rule (5) of rule 5, he may, on his own motion, issue a fresh certificate of registration in Form 3 for the purposes referred to in rule 7 on the basis of the information containd in the copy of the certificate of registration in Form 2, in the records, issued to such dealer under the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994), subject to the condition that such dealer has furnished a return under the Act.