(1) Where the application made under rule 5A is in order, the authority referred to in the said rule shall, assign, subject to the condition laid down in the proviso, a registration number to the dealer and issue a certificate of registration in Form 3, either electronically or otherwise, within thirty days from the date of receipt of the application for registration in Form 1, in paper form and shall intimate the dealer either electronically or otherwise about issue of such registration certificate and the dealer shall be eligible to get a printout of the certificate of registration in Form 3 from the website of the Directorate of Commercial Taxes, West Bengal.

Provided that where a dealer who desires to be registered voluntarily under clause (b) of sub-section (1) of section 24, makes an application for registration under sub-rule (1) of rule 5A, such dealer shall, upon demand by the appropriate registering authority for payment of security payable prior to assignment of registration number, furnish before the appropriate registering authority one copy of the challan or one copy of the receipt obtained on payment referred to in sub-rule (4), or sub-rule (5), of rule 43 evidencing payment of such security before assignment of a registration number and issue of certificate of registration to such a dealer:

Provided further that where the authority referred to in this sub-rule is also satisfied that the dealer is registered under the Companies Act, 1956 (1 of 1956) or the Companies Act, 2013 (18 of 2013), or has registration for more than a year under the sales Tax or Value Added Tax laws, in force in another State or under the law relating to Service Tax, and has voluntarily furnished proof of payment of rupees ten lakh as security which may be adjusted against his immediate future tax liability, the registration number shall be assigned immediately and the registration certificate shall be issued in dematerialised form within two working days from the date of application for registration or the date of payment of such security, whichever is later.

Provided further that if a dealer does not furnish the security demanded from him as payable prior to assignment of registration number, as the case may be, his application for registration shall be rejected.

(2) Where the dealer has made the application in Form 1 within the time-limit specified in sub-section (2) of section 23, the certificate of registration shall be made valid from the date of incurring the liability and in case of such application made after the said time-limit, the certificate of registration shall be valid from the date of order of granting registration.

(3) Where the dealer has made the application for registration in Form 1 under clause (b) of sub-section (1) of section 24, the certificate of registration shall be made valid from the date of order of granting the registration:

Provided that if the turnover of sales of a dealer or the contractual transfer price of a dealer, who has made the application under clause (b) of sub-section (1) of section 24, exceeds the taxable quantum referred to in rule 4 or the amount of contractual transfer price referred to in sub-section (4) of section 14, as the case may be, before disposal of such application by the authority referred to in sub-rule (1) of rule 5A, such dealer shall immediately bring it to the notice of such authority electronically or otherwise before such disposal.

(4) Where the application made under rule 5A is not in order, the authority referred to in the said rule shall reject the application, for reasons to be recorded in writing and shall inform the dealer electronically of such rejection.

(5) Where a dealer has failed to furnish the application for registration in Form 1 in paper form accompanied by all or any of the documents referred to in sub-rule (1), or in sub-rule (2), of rule 5A, and the said application is rejected under sub-rule (4) for the reasons of non-furnishing of document or documents, the said application for registration in Form 1 may be restored by the appropriate registering authority upon application, made by the dealer within one month from the date of intimation of such rejection under sub-rule (4), accompanied by the document or documents for non-furnishing of which the application was rejected under sub-rule (4), and upon such restoration the application for registration in Form 1 shall be dealt with in the manner as provided in sub-rule (1) to sub-rule (4) of this rule:

Provided that a dealer shall be eligible for making an application for restoration of the application for registration in Form 1 only once under this rule.