(1) Every contractee liable to be enrolled under sub-rule (1) of rule 46XB, shall make an application in Form 90 as available in the website of the Directorate of Commercial Taxes i.e. www.wbcomtax.gov.in, to the appropriate enrolling authority either under digital signature or without any digital signature electronically through such website within thirty days from the coming into force of this rule, or within thirty days of commencement of the execution of the intra-State works contract, whichever is later, and on such application, such contractee shall be instantly allowed to generate his Certificate of Enrolment in Form 91 showing his enrolment number and other details and shall be allowed to get at once a print-out of such certificate.
(2) The provisions of sub-rule (3), sub-rule (4), sub-rule (6), sub-rule (7), sub-rule (8), sub-rule (9), sub-rule (10), and sub-rule (11) of rule 46XB, shall mutatis mutandis, apply in when the application is made under this rule.