7. Certificate of Registration

(a) The application for registration under section 6 shall be made to the Assessing Authority in Form ST-5.

(b) A fee of Rs. 2000/- shall be payable in respect of the application for registration under sub rule (a) and such fee shall be deposited in cash in the treasury.

(c) The Assessing Authority shall soon after the receipt of application cause an enquiry to be made by the Inspector regarding the contents of the application and Inspector shall submit his report within a period of 7 days.

(d) The Assessing Authority on being satisfied after receipt of the report of the Inspector and on making such other enquiry as he may consider necessary that the dealer is genuine and the application is in order and complete in all respects, shall grant certificate of registration in Form ST-6 to the dealer ordinarily within a period of 20 days from the date of making of application, provided that in case the Assessing Authority is not satisfied he may refuse to grant certificate of registration and such order of refusal shall be in writing but before passing such an order the dealer shall be given a reasonable opportunity of being heard.

(e) The certificate of registration shall be effective from the date of making of application and in case the business is commenced after such date, from the date of commencement of business as determined by the Assessing Authority.

(f) The provisions contained in the foregoing sub rules shall come into force on 1st day of April 1979. On the commencement of the said sub rule all the dealers having obtained registration certificate for the period ending 31st day of March 1979 shall surrender such certificates and obtain fresh registration certificates under this rule.