(a) The application for registration under section 68 shall be in Form VAT-80 and shall be made to the Deputy Commissioner Commercial Taxes of the Division in which, office or in case there are more than one office in the State, the Head Office of the applicant is located. It shall be made within three months of the enforcement of this rule or of the commencement of business whichever is later.

Provided that the application shall also be entertained after such period subject to the penal action warranted under clause (a) of Sub-Section (1) of Section 69.

(b) The fee of Rs.1000/-shall be paid in cash to be deposited in the treasury and proof of payment attached with the said application.

(c) Security to the extent of Rs.1.00 lac shall be furnished in any of the modes prescribed in rule 27 for registration of a dealer.

(d) Certificate of registration shall be issued in Form VAT-81. A copy of the certificate shall be issued free of charge for each of the branches in the State.