75. Obtaining of certificate and filing of statements by a clearing or a forwarding agent.

(1) Every clearing or forwarding agent who conducts business of rendering services for booking or delivery of any consignment of goods, taxable within the State of Rajasthan, at a railway station, a booking agency, a goods transport company office or any other place of loading or unloading of goods, on behalf of a dealer in lieu of fee, reward, commission, remuneration or any other valuable consideration or otherwise, shall make an application in Form VAT-61 to the Assistant Commissioner or the Commercial Taxes Officer, in whose territorial jurisdiction he conducts such business, within a period as may be notified by the State Government.

(2) Where a clearing or a forwarding agent conducts his business in territorial jurisdiction of more than one Assistant Commissioner or Commercial Taxes Officer, he shall make separate applications to the Assistant Commissioners or the Commercial Taxes Officers concerned.

(3) The Assistant Commissioner or the Commercial Taxes Officer, as the case may be, shall grant a Certificate of registration in Form-VAT 62 to such clearing or forwarding agent.

(4) Every clearing or forwarding agent shall submit to the Assistant Commissioner or the Commercial Taxes Officer as referred to in sub-rule (3), a statement in Form VAT -63 every month within fifteen days from the close of the month.