(1) Every contractee situated within the area as displayed in the website of the Directorate of Commercial Taxes i.e. www.wbcomtax.gov.in and liable to be enrolled under sub-rule (1) of rule 46XB, shall make an application for enrolment in Form 90, as available in that website, to the appropriate enrolling authority as authorised by the Commissioner,-

(a) firstly, by making such application for enrolment in Form 90 either under digital signature or without any digital signature electronically through such website within thirty days from the date of coming into force of this rule or within thirty days from the date of commencement of his intra-State works contract whichever is latter; and

(b) secondly, by sending by registered post or speed post, the application for enrolment in Form 90 in paper form, generated from the computer after transmission of the said Form 90 electronically under clause (a), signed and verified as specified therein to the appropriate enrolling authority within fifteen days from the date of making application for enrolment in Form 90 electronically under clause (a).

(2) An application for enrolment in Form 90 shall be deemed to have been received under this rule on the date on which, after making of the application for enrolment in Form 90 electronically by the contractee under clause (a) of sub-rule (1), the application in Form 90 in paper form is received by the authority referred to in sub-rule (1).

(3) Where the authority referred to in sub-rule (1) is satisfied that the contractee has correctly given all the required information and that the application in Form 90 is in order, he shall enroll such contractee and issue in favour of him a certificate in Form 91 within fifteen days from the date of receipt of paper copy of Form 90. He shall intimate the contractee either electronically or otherwise about issue of such certificate of enrolment and the contractee shall be eligible to get a printout of the certificate of enrolment in Form 91 from the website of the Directorate of Commercial Taxes, West Bengal.

(4) 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 the case when an application for enrolment is made under this rules.