16. Validity of Registration Certificate –

Every certificate of registration other than the certificate of registration of a Casual Trader issued under Rule 12 shall be valid for a period of five years from the date of issue and, in case of dealers already registered under Jammu and Kashmir General Sales Tax Act, 1962 the validity of 5 years shall commence from the date a fresh registration is granted to them under Section 104 . However in case of a Casual Trader the certificate of registration shall be valid only for the period as recorded in his certificate of registration .